28-U.S.C.-1508

§1508 – Jurisdiction For Certain Partnership Proceedings

Pathway

Title 28 > Part IV > Chapter 91 > Section 1508

Details

• Reference: Section 1508
• Legend: §1508 – Jurisdiction For Certain Partnership Proceedings
• USCode Year: 2013

Provision Content

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 Text

Sections 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.

Amendments

1992—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 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

Section 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.

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

• Browse the Topic Map in relation with Title 28 (Judiciary And Judicial Procedure) guided by subject interests.