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.
(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.)