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26 U.S.C. § 7473

Title 26 Chapter 76 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 7473. Disposition of fees

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.

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