---
kind: "section"
citation: "26 U.S.C. § 7474"
title: "26"
title_heading: "Internal Revenue Code"
number: "7474"
heading: "Fee for transcript of record"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7474"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part III — Miscellaneous Provisions"
---

# §7474. Fee for transcript of record


The [Tax Court](/usc/26/7701.md?p=a-27) 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.)