Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Cited in 101 Tax Court opinions, 195 orders, and 8 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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