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

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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.


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