26 C.F.R. § 301.7482-1 Courts of review; venue.
Title 26 - Internal Revenue
Under section 7482(b)(2) of the Code, decisions of the Tax Court may be reviewed by any U.S. Court of Appeals which may be designated by the Commissioner and the taxpayer by stipulation in writing.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
§ 301.7482-1 Courts of review; venue.
