Title 28 — Judiciary and Judicial Procedure
Part IV · Chapter 91 — United States Court of Federal Claims
§ 1508. Jurisdiction for certain partnership proceedings
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–248 title IV § 402(c)(18)(A) · 96 Stat. 324
Enacted · 28 U.S.C. § 1508
Added Pub. L. 97–248, title IV, § 402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669
Source evidence
Code source credit
Added Pub. L. 97–248, title IV, § 402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669Enacted provision · exact public law section
(A) Chapter 91 of title 28, United States Code (relating to Claims Court), is amended by adding at the end thereof the following new section:Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 28 U.S.C. § 1508
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Source evidence
Code amendment note
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.Court of Federal Claims Technical and Procedural Improvements Act of 1992
Pub. L. 102–572 title IX § 902(a)(2) · 106 Stat. 4506
Substituted · 28 U.S.C. § 1508
Pub. L. 102–572 substituted “Court of Federal Claims” for “Claims Court”
Source evidence
Code amendment note
Pub. L. 102–572 substituted “Court of Federal Claims” for “Claims Court”.Enacted provision · exact public law section
(2) by striking “Claims Court” each place it appears and inserting “Court of Federal Claims”.Effective date note
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.
3 of 3 references resolved to an enrolled provision
Editorial Notes
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. Section 6226 of Title 26 was repealed and reenacted by Pub. L. 114–74, title XI, § 1101(a), (c)(1), , 129 Stat. 625, 630, and as so reenacted no longer relates to judicial review, see section 6234 of Title 26. Section 6228 was repealed by Pub. L. 114–74, title XI, § 1101(a), , 129 Stat. 625.
Amendments1986–1992 · 2 rounds
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”.
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Amendment by Pub. L. 102–572 effective , 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 , with provision for the applicability of this section to any partnership taxable year ending after , 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 702 of Title 26, Internal Revenue Code.
Credits
1982–1992 · 3 acts
- 1982Added Pub. L. 97–248, title IV, § 402(c)(18)(A), , 96 Stat. 669
- 1986amended Pub. L. 99–514, § 2, , 100 Stat. 2095
- 1992Pub. L. 102–572, title IX, § 902(a)(2), , 106 Stat. 4516.
Show as published
(Added Pub. L. 97–248, title IV, § 402(c)(18)(A), , 96 Stat. 669; amended Pub. L. 99–514, § 2, , 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(2), , 106 Stat. 4516.)