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TITLE 26 > Subtitle F > CHAPTER 63 > Subchapter C > § 6228
NOTES:
Source
(Added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 656; amended Pub. L. 97–448, title III, § 306(c)(1)(B), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 107–147, title IV, § 417(19)(B), Mar. 9, 2002, 116 Stat. 56.)
Amendments
2002—Subsec. (a)(1). Pub. L. 107–147, § 417(19)(B)(i), substituted “subsection (c) of section
6227” for “subsection (b) of section
6227”.
Subsec. (a)(3)(A). Pub. L. 107–147, § 417(19)(B)(ii), struck out “subsection (b) of” before “section
6227”.
Subsec. (b)(1), (2)(A). Pub. L. 107–147, § 417(19)(B)(iii), substituted “subsection (d) of section
6227” for “subsection (c) of section
6227”.
1992—Subsec. (a)(1)(C), (6). Pub. L. 102–572 substituted “Court of Federal Claims” for “Claims Court”.
1983—Subsec. (a)(6). Pub. L. 97–448 substituted “With respect to the partnership, only the tax matters partner” for “Only the tax matters partner”.
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 Title
28, Judiciary and Judicial Procedure.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 311(d) of Pub. L. 97–448, set out as a note under section
31 of this title.
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