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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 7473: Disposition of fees

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 76—JUDICIAL PROCEEDINGS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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