The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.
Title 26
26
26 U.S.C. § 7474.Chapter 76
§ 7474
Fee for transcript of record
Title 26
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Subchapter: The Tax Court
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