# User Fees
> **IRS** · Final regulations. · Published 1995-02-14 · Effective 1995-03-16 · 60 FR 8298
## Document
- **Document number:** 95-3755
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 8298
- **CFR reference:** 26 CFR 300
- **Publication date:** 1995-02-14
- **Effective date:** 1995-03-16
- **Treasury docket:** TD 8589
## Abstract

This document contains final regulations relating to user fees for certain services provided to specific persons and implements the Independent Offices Appropriations Act (IOAA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/02/14/95-3755/user-fees)
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