26 U.S.C. § 7473
§ 7473. Disposition of fees
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 18, 2015 by the Consolidated Appropriations Act, 2016 (PATH Act).
Every change, newest first (3)
- December 18, 2015Consolidated Appropriations Act, 2016 (PATH Act)
- October 22, 1986Tax Reform Act of 1986
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.