{"data":{"id":"us/26-u.s.c.-7473","jurisdiction":"us","citation":"26 U.S.C. § 7473","heading":"Disposition of fees","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"c9bf2e0e50fbc68c503a8085ab95d145dec8593b7abe89c62e0c0cd1d4dbc03c","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7472","next":"us/26-u.s.c.-7474"},"notice":"GroundRules: Original legal text. Not legal advice."}