Source: https://www.charitableplanning.com/library/documents/499529
Timestamp: 2019-01-18 01:13:59
Document Index: 761200013

Matched Legal Cases: ['§292', '§714', '§1551', '§1015', '§6239', '§701', '§1285', '§1453', '§3101', '§6012', '§1', '§319', '§11002', '§401', '§1', '§319', '§1', '§319', '§702', '§1551']

Section 7430: Awarding of costs and certain fees
(c)(4)(B)(iv)(I)
(c)(4)(B)(iv)(II)
(c)(4)(D)(i)(I)
(c)(4)(D)(i)(II)
(c)(4)(E)(i)
(c)(4)(E)(ii)
(c)(4)(E)(ii)(I)
(c)(4)(E)(ii)(II)
(c)(4)(E)(iii)
(c)(4)(E)(iii)(I)
(c)(4)(E)(iii)(II)
(c)(4)(E)(iv)
The court may award reasonable attorneys&apos; fees under subsection (a) in excess of the attorneys&apos; fees paid or incurred if such fees are less than the reasonable attorneys&apos; fees because an individual is representing the prevailing party for no fee or for a fee which (taking into account all the facts and circumstances) is no more than a nominal fee. This subparagraph shall apply only if such award is paid to such individual or such individual's employer.
(Added Pub. L. 97–248, title II, §292(a), Sept. 3, 1982, 96 Stat. 572; amended Pub. L. 98–369, div. A, title VII, §714(c), July 18, 1984, 98 Stat. 961; Pub. L. 99–514, title XV, §1551(a)–(g), Oct. 22, 1986, 100 Stat. 2752, 2753; Pub. L. 100–647, title I, §1015(i), title VI, §6239(a), Nov. 10, 1988, 102 Stat. 3571, 3743; Pub. L. 104–168, title VII, §§701(a)–(c)(2), 702(a), 703(a), 704(a), July 30, 1996, 110 Stat. 1463, 1464; Pub. L. 105–34, title XII, §1285(a)–(c), title XIV, §1453(a), Aug. 5, 1997, 111 Stat. 1038, 1055; Pub. L. 105–206, title III, §3101(a)–(e), title VI, §§6012(h), 6014(e), July 22, 1998, 112 Stat. 727, 728, 819, 820; Pub. L. 106–554, §1(a)(7) [title III, §319(25)], Dec. 21, 2000, 114 Stat. 2763, 2763A-647; Pub. L. 115–97, title I, §11002(d)(1)(SS), Dec. 22, 2017, 131 Stat. 2061; Pub. L. 115–141, div. U, title IV, §401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199.)
2017—Subsec. (c)(1). Pub. L. 115–97 substituted "for &apos;calendar year 2016&apos; in subparagraph (A)(ii)" for "for &apos;calendar year 1992&apos; in subparagraph (B)" in concluding provisions.
2000—Subsec. (c)(3). Pub. L. 106–554, §1(a)(7) [title III, §319(25)(A)], substituted "Attorneys&apos; " for "Attorneys" in heading.
Subsec. (c)(3)(B). Pub. L. 106–554, §1(a)(7) [title III, §319(25)(B)], substituted "attorneys&apos; fees" for "attorneys fees" wherever appearing.
Subsec. (c)(1). Pub. L. 104–168, §702(a)(3), inserted closing provisions "In the case of any calendar year beginning after 1996, the dollar amount referred to in clause (iii) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, by substituting &apos;calendar year 1995&apos; for &apos;calendar year 1992&apos; in subparagraph (B) thereof. If any dollar amount after being increased under the preceding sentence is not a multiple of $10, such dollar amount shall be rounded to the nearest multiple of $10."
Subsec. (c)(1)(A). Pub. L. 99–514, §1551(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "The term &apos;reasonable litigation costs&apos; includes—