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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. § 7457 | Witness fees | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 76 | JUDICIAL PROCEEDINGS | 7457 | 26 U.S.C. § 7457 | 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/s7457 | data/legal/raw/us/code/title-26/usc26.xml | f96be3b62c9c0156e58902c249d3d356cbbf6a5211b5e63d036e5b8136cf5d47 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 59e8e325b964021e6c653e7d0767a19b436bfac71e9194db875773a36b5cb986 | 2026-07-04 | official |
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26 U.S.C. § 7457 - Witness fees
Text
(a) Amount Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
(b) Payment Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
(1) Witnesses for Secretary In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
(2) Other Witnesses In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.
(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.