26 U.S. Code § 7473 - Disposition of fees

Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.


(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2),Oct. 22, 1986, 100 Stat. 2754.)

1986—Pub. L. 99–514substituted “Except as provided in section 7475, all” for “All”.
Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514effective Jan. 1, 1987, see section 1553(c) ofPub. L. 99–514, set out as an Effective Date note under section 7475 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.