Treasury Regulations · 26 CFR
§ 301.7457-1. Witness fees.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7457
Cite as 26 CFR § 301.7457-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7457
- Length
- 65 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Any witness summoned for the Commissioner or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States. Such fees and mileage and the expense of taking any such deposition shall be paid by the Commissioner out of any moneys appropriated for the collection of internal revenue taxes, and may be paid in advance.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7452-1 Representation of parties.
- § 301.7454-1 Burden of proof in fraud and transferee cases.
- § 301.7454-2 Burden of proof in foundation manager, etc. cases.
- § 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
- § 301.7457-1 Witness fees.
- § 301.7458-1 Hearings.
- § 301.7461-1 Publicity of proceedings.
- § 301.7476-1 Declaratory judgments.
- § 301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.