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.
Title 26
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26 U.S.C. § 7473.Chapter 76
§ 7473
Disposition of fees
Title 26
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Subchapter: The Tax Court
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