# 26 U.S.C. § 7474: Fee for transcript of record

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7474>. Cite pinpoints as 26 U.S.C. § 7474(a)(1).

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.

## Connections

Cites: none

Cited by: § 7487 Cross references

Derived from: 1939 § 1130-1133

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 888