[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7483-1]

[Page 543]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7483-1  Petition for review.

    The decision of the Tax Court may be reviewed by a U.S. Court of 
Appeals as provided in section 7482 of the Code if a petition for such 
review is filed by either the Commissioner or the taxpayer within 3 
months after the decision is rendered. If, however, a petition for such 
review is so filed by one party to the proceeding, a petition for review 
of the decision of the Tax Court may be filed by any other party to the 
proceeding within 4 months after such decision is rendered.