26 USC § 7474 - Fee for transcript of record

---
identifier: "/us/usc/t26/s7474"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7474 - Fee for transcript of record"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7474"
section_name: "Fee for transcript of record"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 888.)"
---


# § 7474. Fee for transcript of record

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 888.)