Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7472

§ 7472. Expenditures

520 words·~2 min read·/usc/title-26/section-7472

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The Tax Court is authorized to make such expenditures (including expenditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Tax Court. Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after April 24, 1999, that is incurred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.
Except as provided in section 7475, all expenditures of the Tax Court shall be allowed and paid, out of any moneys appropriated for purposes of the Tax Court, upon presentation of itemized vouchers therefor signed by the certifying officer designated by the chief judge.
(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(1), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 109–280, title VIII, § 852, Aug. 17, 2006, 120 Stat. 1016; Pub. L. 111–8, div. D, title VI, § 618(a), Mar. 11, 2009, 123 Stat. 677.)
Connections1 cite this · traces to 2
13 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 888
  • Pub. L. 99–514, title XV, § 1553(b)(1)
  • 100 Stat. 2754
  • Pub. L. 109–280, title VIII, § 852
  • 120 Stat. 1016
  • Pub. L. 111–8, div. D, title VI, § 618(a)
  • 123 Stat. 677
  • Pub. L. 109–280
  • Pub. L. 111–8
  • Pub. L. 99–514
  • Pub. L. 111–8, div. D, title VI, § 618(b)
  • section 1553(c) of Pub. L. 99–514
Citation graph
cites case law
§ 7472
Expenditures
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 888
Pub. L.Pub. L. 99–514, title XV, § 1553(b)(1)
Stat.100 Stat. 2754
Pub. L.Pub. L. 109–280, title VIII, § 852
Cites 15 · showing 7Cited by 1 across 1 source
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.