Page:United States Statutes at Large Volume 68A.djvu/932

 892

INTERNAL REVENUE CODE OF 1954

the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated. SEC. 7487. CROSS REFERENCE. For authority of the Tax Court to fix fees for transcripts pf records, see section 7474.

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