2014 US Code
Title 28 - Judiciary and Judicial Procedure (Sections 1 - 5001)
Part IV - Jurisdiction and Venue (Sections 1251 - 1631)
Chapter 91 - United States Court of Federal Claims (Sections 1491 - 1509)
Sec. 1507 - Jurisdiction for certain declaratory judgments
| Publication Title | United States Code, 2012 Edition, Supplement 2, 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. 1507 - Jurisdiction for certain declaratory judgments |
| Contains | section 1507 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Added Pub. L. 94-455, title XIII, §1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97-164, title I, §133(i), Apr. 2, 1982, 96 Stat. 41; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102-572, title IX, §902(a)(1), Oct. 29, 1992, 106 Stat. 4516. |
| Statutes at Large References | 90 Stat. 1720 96 Stat. 41 100 Stat. 2095 106 Stat. 4516 |
| Public and Private Laws | Public Law 94-455, Public Law 97-164, Public Law 99-514, Public Law 102-572 |
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The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986.
(Added Pub. L. 94–455, title XIII, §1306(b)(9)(A), Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, §133(i), Apr. 2, 1982, 96 Stat. 41; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, §902(a)(1), Oct. 29, 1992, 106 Stat. 4516.)
REFERENCES IN TEXTSection 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to section 7428 of Title 26, Internal Revenue Code.
AMENDMENTS1992—Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court".
1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".
1982—Pub. L. 97–164 substituted "United States Claims Court" for "Court of Claims".
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 DATE OF 1982 AMENDMENTAmendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title.
EFFECTIVE DATESection applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as a note under section 7428 of Title 26, Internal Revenue Code.
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