Current through Pub. L. 119-100Open in workspace

§ 7473 Disposition of fees

Except as provided in sections and , 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7473

Source: decipher.legal/usc/26/7473 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)