10.74—Transcript.
In cases where the hearing is stenographically
reported by a Government contract reporter, copies
of the transcript may be obtained from the
reporter at rates not to exceed the maximum rates
fixed by contract between the Government and the
reporter. Where the hearing is stenographically
reported by a regular employee of the Internal
Revenue Service, a copy will be supplied to the
respondent either without charge or upon the
payment of a reasonable fee. Copies of exhibits
introduced at the hearing or at the taking of
depositions will be supplied to the parties upon
the payment of a reasonable fee ( Sec. 501, Public
Law 82-137)(65 Stat. 290)(31 U.S.C. 483a ).