Title 26 — Internal Revenue CodeRelease 119-73
§7474 Fee for transcript of record
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS › § 7474
Summary
Tax Court may charge at most the fee district court clerks charge for making, comparing, or certifying transcripts or records.
Full Legal Text
Title 26, §7474
Internal Revenue Code — Source: USLM XML via OLRC
The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7474
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73