2012 US Code
Title 28 - Judiciary and Judicial Procedure
Part IV - JURISDICTION AND VENUE (§§ 1251 - 1631)
Chapter 91 - UNITED STATES COURT OF FEDERAL CLAIMS (§§ 1491 - 1509)
Section 1508 - Jurisdiction for certain partnership proceedings
| Publication Title | United States Code, 2012 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 28 - JUDICIARY AND JUDICIAL PROCEDURE PART IV - JURISDICTION AND VENUE CHAPTER 91 - UNITED STATES COURT OF FEDERAL CLAIMS Sec. 1508 - Jurisdiction for certain partnership proceedings |
| Contains | section 1508 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Added Pub. L. 97-248, title IV, §402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669; amended Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102-572, title IX, §902(a)(2), Oct. 29, 1992, 106 Stat. 4516. |
| Statutes at Large References | 96 Stat. 669 100 Stat. 2095 106 Stat. 4516 |
| Public Law References | Public Law 97-248, Public Law 99-514, Public Law 102-572 |
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The Court of Federal Claims shall have jurisdiction to hear and to render judgment upon any petition under section 6226 or 6228(a) of the Internal Revenue Code of 1986.
(Added Pub. L. 97–248, title IV, §402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669; amended Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, §902(a)(2), Oct. 29, 1992, 106 Stat. 4516.)
References in TextSections 6226 and 6228(a) of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6226 and 6228(a) of Title 26, Internal Revenue Code.
Amendments1992—Pub. L. 102–572 substituted “Court of Federal Claims” for “Claims Court”.
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Effective Date of 1992 AmendmentAmendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of this title.
Effective DateSection applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of this section to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 6221 of Title 26, Internal Revenue Code.
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