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.
Pub. L. 97–248, title IV, § 402(c)(18)(A)96 Stat. 669Pub. L. 99–514, § 2100 Stat. 2095Pub. L. 102–572, title IX, § 902(a)(2)106 Stat. 4516(Added , , ; amended , , ; , , .)
Editorial Notes
References in Text
Section 6226 of Title 26Pub. L. 114–74, title XI, § 1101(a)129 Stat. 625section 6234 of Title 26Pub. L. 114–74, title XI, § 1101(a)129 Stat. 625Sections 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. was repealed and reenacted by , (c)(1), , , 630, and as so reenacted no longer relates to judicial review, see . Section 6228 was repealed by , , .
Amendments
Pub. L. 102–5721992— substituted “Court of Federal Claims” for “Claims Court”.
Pub. L. 99–5141986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
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
Pub. L. 97–248section 702 of Title 26Section 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 , set out as a note under , Internal Revenue Code.