Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7473 | Disposition of fees | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 76 | JUDICIAL PROCEEDINGS | 7473 | 26 U.S.C. § 7473 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7473 | data/legal/raw/us/code/title-26/usc26.xml | 04492010f5fb9b09e988f9e013a1eee62d6cfccdd9a86465fa03954271ac5cd5 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | a218284f84d2ea5136de6bde8746dd6edd290a3c6dd818c1c0bfae80b3bb2ab5 | 2026-07-04 | official |
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26 U.S.C. § 7473 - Disposition of fees
Text
Except as provided in sections 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)
Notes
Editorial Notes
Amendments2015—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.