26 U.S.C. § 7474 — Fee for transcript of record
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 58 words · no verdicts yet
The Tax Court can charge a fee for copying or preparing court records. This fee cannot be more than what district court clerks are allowed to charge for the same work.
The Tax Court* is allowed to set a fee for comparing a transcript of the record with the original, or for preparing and comparing one, or for copying any record, entry, or other paper and certifying that the copy matches. This fee cannot be higher than the fee that district court clerks are legally allowed to charge for the same kind of work.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 888.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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