---
type: "LegalText"
title: "26 U.S.C. § 7474"
description: "Fee for transcript of record"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "76"
chapter_name: "JUDICIAL PROCEEDINGS"
section: "7474"
citation: "26 U.S.C. § 7474"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7474"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "eef7b380af6cb435d0c6e1872bcb4cf3f759894a869e8fe1c67fd2cbaaa9867d"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "2ba04c8085f6eabdfdb579a0d76668e28238501c3eb65e59ad1d96e3a67c0a35"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7474 - Fee for transcript of record

## Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 888.)