U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 76—JUDICIAL PROCEEDINGS (§§ 7401—7491) > Subchapter C—The Tax Court (§§ 7441—7479) > PART I—ORGANIZATION AND JURISDICTION (§§ 7441—7448) > § 7442. Jurisdiction

§ 7442. Jurisdiction

The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.