# 26 U.S.C. § 7442: Jurisdiction

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7442>. Cite pinpoints as 26 U.S.C. § 7442(a)(1).

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.

## Leading cases

- [Belagio Fine Jewelry v. Commissioner (T.C. 2024)](https://www.courtlistener.com/opinion/9832145/belagio-fine-jewelry-inc/)
- [Purdy v. Commissioner, T.C. Memo. 1982-652](https://www.courtlistener.com/opinion/4816618/purdy-v-commissioner/)

Derived from: 1939 § 1100; 1939 § 1101

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 879