2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter C - The Tax Court
Part III - Miscellaneous Provisions
Sec. 7473 - Disposition of fees
| 26 U.S.C. § 7473 (2016) |
| §7473. Disposition of fees |
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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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(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.) |
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AMENDMENTS
2015—Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: "Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts." 1986—Pub. L. 99–514 substituted "Except as provided in section 7475, all" for "All". EFFECTIVE DATE OF 1986 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART III - MISCELLANEOUS PROVISIONS Sec. 7473 - Disposition of fees |
| section 7473 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 100 Stat. 2754 129 Stat. 3126 |
| Public Law 99-514, Public Law 114-113 |
