28-U.S.C.-1507

§1507 – Jurisdiction For Certain Declaratory Judgments

Pathway

Title 28 > Part IV > Chapter 91 > Section 1507

Details

• Reference: Section 1507
• Legend: §1507 – Jurisdiction For Certain Declaratory Judgments
• USCode Year: 2013

Provision Content

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 Text

Section 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to section 7428 of Title 26, Internal Revenue Code.

Amendments

1992—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 Amendment

Amendment 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 Amendment

Amendment 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 Date

Section 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.

U.S. Encyclopedia of Law Coverage

28-U.S.C.-1455 in the Legal Encyclopedia: Judiciary

In this entry about 28-U.S.C.-1455, find legal reference material, bibliographies and premiere content related to judiciary in the American Encyclopedia of Law, presenting a comprehensive view of the United States judiciary-specific issues, written by authorities in the field.

28-U.S.C.-1452 in the Legal Encyclopedia: Jurisdiction

In this entry about 28-U.S.C.-1452, find legal reference material, bibliographies and premiere content related to jurisdiction in the American Encyclopedia of Law, presenting a comprehensive view of the United States jurisdiction-specific issues, written by authorities in the field.

Topic Map

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