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26 U.S.C. § 7473. - Disposition of fees · Congress.wiki

U.S. Code/Title 26/§ 7473

Title 26

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26 U.S.C. § 7473.Chapter 76

§ 7473

Disposition of fees

Title 26

1 min read

Subchapter: The Tax Court

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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.

Release: pl-119-73not60 (2026-01-23)