Amended 1969, 1997, 2015
- 2015 Pub. L. 114-113 Pub. L. 114–113 substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”.
- 1997 Pub. L. 105-34 Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”.
- 1969 Pub. L. 91-172 Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.
Cases: Louisville Builders Supply Co. v. Commissioner, 294 F.2d 333 (6th Cir. 1961); Daccarett-Ghia v. Commissioner, 70 F.3d 621 (D.C. Cir. 1996); Commissioner v. Licavoli, 252 F.2d 268 (6th Cir. 1958)
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.