
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7472]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 7472. Expenditures

    The Tax Court is authorized to make such expenditures (including 
expenditures for personal services and rent at the seat of Government 
and elsewhere, and for law books, books of reference, and periodicals), 
as may be necessary efficiently to execute the functions vested in the 
Tax Court. Except as provided in section 7475, all expenditures of the 
Tax Court shall be allowed and paid, out of any moneys appropriated for 
purposes of the Tax Court, upon presentation of itemized vouchers 
therefor signed by the certifying officer designated by the chief judge.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99-514, title XV, 
Sec. 1553(b)(1), Oct. 22, 1986, 100 Stat. 2754.)


                               Amendments

    1986--Pub. L. 99-514 substituted ``Except as provided in section 
7475, all'' for ``All'' in second sentence.


                    Effective Date of 1986 Amendment

    Amendment 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.
