26 U.S.C. § 7460 — Provisions of special application to divi-

Page 3924 TITLE 26—INTERNAL REVENUE CODE § 7460 EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to partner- ship taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect part- ner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1306(b)(2) of Pub. L. 94–455 ap- plicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976 but only with respect to determinations (or re- quests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title. § 7460. Provisions of special application to divi- sions (a) Hearings, determinations, and reports A division shall hear, and make a determina- tion upon, any proceeding instituted before the Tax Court and any motion in connection there- with, assigned to such division by the chief judge, and shall make a report of any such de- termination which constitutes its final disposi- tion of the proceeding. (b) Effect of action by a division The report of the division shall become the re- port of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any prelimi- nary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be re- viewed by the Tax Court. (Aug. 16, 1954, ch. 736, 68A Stat. 887.) § 7461. Publicity of proceedings (a) General rule Except as provided in subsection (b), all re- ports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the in- spection of the public. (b) Exceptions (1) Trade secrets or other confidential informa- tion The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential informa- tion, including a provision that any document or information be placed under seal to be opened only as directed by the court. (2) Evidence, etc. After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Sec- retary, permit the withdrawal by the party en- titled thereto of originals of books, docu- ments, and records, and of models, diagrams, and other exhibits, introduced in evidence be- fore the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advis- able. (Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 465(a), July 18, 1984, 98 Stat. 825.) Editorial Notes AMENDMENTS 1984—Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), and in subsec. (b)(2), as so des- ignated, struck out reference to the Secretary’s dele- gate. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 465(b), July 18, 1984, 98 Stat. 825, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].’’ § 7462. Publication of reports The Tax Court shall provide for the publica- tion of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evi- dence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents. (Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, § 1301(b), Dec. 16, 2014, 128 Stat. 2537.) Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note pre- ceding section 301 of Title 44, Public Printing and Docu- ments. § 7463. Disputes involving $50,000 or less (a) In general In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds— (1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,