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NOTES:


Effective Date of 2003 Revision

New Title XXX sets forth procedures for declaratory judgment actions under section 6234 of this title, added by sec. 1231(a) of the Taxpayer Relief Act of 1997, Pub. L. 105–34, 111 Stat. 1020. Section 6234 of this title provides for a declaratory judgment relating to the treatment of items other than partnership items with respect to an oversheltered return and is effective with respect to partnership tax years ending after Aug. 5, 1997. Similarly, the Rules of this Title XXX are effective as to oversheltered return actions commenced with respect to partnership tax years ending after Aug. 5, 1997.
New Rule 310 is effective as to oversheltered return actions commenced with respect to partnership tax years ending after Aug. 5, 1997.

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