Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7473
Disposition of fees
Official textgovinfo.govlast amended
Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.
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Nearby sections (25 sections)
- 7459 · Reports and decisions
- 7460 · Provisions of special application to divisions
- 7461 · Publicity of proceedings
- 7462 · Publication of reports
- 7463 · Disputes involving $50,000 or less
- 7464 · Intervention by trustee of debtor's estate
- 7465 · Provisions of special application to transferees
- 7466 · Judicial conduct and disability procedures
- 7470 · Administration
- 7470A · Judicial conference
- 7471 · Employees
- 7472 · Expenditures
- 7473 · Disposition of fees
- 7474 · Fee for transcript of record
- 7475 · Practice fee
- 7476 · Declaratory judgments relating to qualification of certain…
- 7477 · Declaratory judgments relating to value of certain gifts
- 7478 · Declaratory judgments relating to status of certain governmental…
- 7479 · Declaratory judgments relating to eligibility of estate with…
- 7481 · Date when Tax Court decision becomes final
- 7482 · Courts of review
- 7483 · Notice of appeal
- 7484 · Change of incumbent in office
- 7485 · Bond to stay assessment and collection
- 7486 · Refund, credit, or abatement of amounts disallowed