Title 26 — Internal Revenue CodeRelease 119-73not60
§7474 Fee for Transcript of Record
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part III— MISCELLANEOUS PROVISIONS › § 7474
Summary
The Tax Court may set a fee, not higher than the fee district court clerks may charge, for making, checking, and certifying transcripts and copies of 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 5, 2026
Release point: 119-73not60