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26 U.S.C. § 7473

Disposition of fees

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7473, Disposition of fees, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464490
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.