View all text of Subjgrp 67 [§ 301.7401-1 - § 301.7517-1]
§ 301.7482-1 - Courts of review; venue.
Under section 7482(b)(2) of the Code, decisions of the Tax Court may be reviewed by any U.S. Court of Appeals which may be designated by the Commissioner and the taxpayer by stipulation in writing.