26 U.S.C. § 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 .

( Aug. 16, 1954, ch. 736 , 68A Stat. 879 .)