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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 76
JUDICIAL PROCEEDINGS
subchapter C
The Tax Court
part III
MISCELLANEOUS PROVISIONS
§ 7475
Practice fee
View all text of Part III [§ 7470 - § 7475]
U.S. Code
Notes
§ 7475.
Practice fee
(a)
In general
(b)
Use of fees
(Added
Pub. L. 99–514, title XV, § 1553(a)
,
Oct. 22, 1986
,
100 Stat. 2754
; amended
Pub. L. 109–280, title VIII, § 860(a)
,
Aug. 17, 2006
,
120 Stat. 1020
.)