Title 26 — Internal Revenue CodeRelease 119-73

§7473 Disposition of fees

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS › § 7473

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §7473

Internal Revenue Code — Source: USLM XML via OLRC

Except as provided in section 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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2015—Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.” 1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an

Effective Date

note under section 7475 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7473

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73