Editorial Notes
Amendments
2015—Puspan. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.”
1986—Puspan. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Puspan. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Puspan. L. 99–514, set out as an Effective Date note under section 7475 of this title.