Page:United States Statutes at Large Volume 68A.djvu/928

 888

INTERNAL REVENUE CODE OF 1954

several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents. SEC. 7463. PROVISIONS OF SPECIAL APPLICATION TO TRANSFEREES. (1) For rules of burden of proof in transferee proceedings, see section 6902(a). ' (2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).

PART III—MISCELLANEOUS PROVISIONS Sec. 7471. Sec, 7472. Sec. 7473. Sec. 7474.

Employees. Expenditures. Disposition of fees. Fee for transcript of record.

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SEC. 7471. EMPLOYEES. (a) APPOINTMENT AND COMPENSATION.—The Tax Court is authorized in accordance with the civil service laws to appoint, and in accordance with the Classification Act of 1949 (63 Stat. 954; 5 U.S.C. chapter 21), as amended, to fix the compensation of, such employees as may be necessary efficiently to execute the functions vested in the Tax Court. (b)

E X P E N S E S FOR TRAVEL AND SUBSISTENCE.—The employees of

the Tax Court shall receive their necessary traveling expenses, and expenses for subsistence while traveling on duty and away from their designated stations, as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16). (c) COMMISSIONERS.—

For travel and subsistence allowances of commissioners of the Tax Court, see section 7456(c). SEC. 7472. EXPENDITURES. 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 eflBciently to execute the functions vested in the Tax Court. 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. SEC. 7473. DISPOSITION OF FEES. All fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts. SEC. 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.

7462

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