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Title 26 — Internal Revenue Code

Part III · Chapter 76 — Judicial Proceedings

§ 7474. Fee for transcript of record

Statutory text

The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. (Aug. 16, 1954, ch. 736, 68A Stat. 888.) · 68A Stat. 888

    Enacted · 26 U.S.C. § 7474

    (Aug. 16, 1954, ch. 736, 68A Stat. 888.)

    Source evidence

    Code source credit
    (Aug. 16, 1954, ch. 736, 68A Stat. 888.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 888.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s7474