
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7473]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 7473. Disposition of fees

    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. 99-514, title XV, 
Sec. 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754.)


                               Amendments

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


                    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.
