United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 76. JUDICIAL PROCEEDINGS |
SubChapter C. The Tax Court |
Part III. MISCELLANEOUS PROVISIONS |
§ 7473. Disposition of fees
Latest version.
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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; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986 , 100 Stat. 2754.)
Amendments
1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.
Effective Date Of Amendment
Amendment by Pub. L. 99–514 effective