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.
Pub. L. 94–455, title XIII, § 1306(b)(9)(A)90 Stat. 1720Pub. L. 97–164, title I, § 133(i)96 Stat. 41Pub. L. 99–514, § 2100 Stat. 2095Pub. L. 102–572, title IX, § 902(a)(1)106 Stat. 4516(Added , , ; amended , , ; , , ; , , .)
Editorial Notes
References in Text
section 7428 of Title 26Section 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to , Internal Revenue Code.
Amendments
Pub. L. 102–5721992— substituted “United States Court of Federal Claims” for “United States Claims Court”.
Pub. L. 99–5141986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Pub. L. 97–1641982— substituted “United States Claims Court” for “Court of Claims”.
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Pub. L. 102–572section 911 of Pub. L. 102–572section 171 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1982 Amendment
Pub. L. 97–164section 402 of Pub. L. 97–164section 171 of this titleAmendment by effective , see , set out as a note under .
Effective Date
section 1306(c) of Pub. L. 94–455section 7428 of Title 26Section 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 , but only with respect to determinations (or requests for determinations) made after , see , set out as a note under , Internal Revenue Code.