IRC §7473. Disposition of fees

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Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99– 4, title XV, §1553(b)(2), Oct. 22, 1986, 100 Stat. 2754.)

Amendments

1986—Pub. L. 99– 4 substituted “Except as provided in section 7475, all” for “All”.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99– 4 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99– 4, set out as an Effective Date note under section 7475 of this title.