§ 1508. — Jurisdiction for certain partnership proceedings.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1508]
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
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, Sec. 402(c)(18)(A), Sept. 3, 1982, 96
Stat. 669; amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095; Pub. L. 102-572, title IX, Sec. 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.
