NOTICE OF APPEAL.

SEC. 959. NOTICE OF APPEAL. (a) Section 7483 (relating to petition for review) is amended to read as follows: “SEC. 7483. NOTICE OF APPEAL. “Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.” (b) The table of sections for subchapter D of chapter 76 is amended by striking out the item relating to section 7483 and inserting in lieu thereof the following: “Sec. 7483. Notice of appeal.”