26 USC 7473: Disposition of fees
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26 USC 7473: Disposition of fees Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART III-MISCELLANEOUS PROVISIONS
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§7473. Disposition of fees

Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.

(Aug. 16, 1954, ch. 736, 68A Stat. 888 ; Oct. 22, 1986, Pub. L. 99–514, title XV, §1553(b)(2), 100 Stat. 2754 .)

Amendments

1986-Pub. L. 99–514 substituted "Except as provided in section 7475, all" for "All".

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an Effective Date note under section 7475 of this title.

Cross References

Fees-

Filing petition, see section 7451 of this title.

Transcript of record, see section 7474 of this title.