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TITLE 28 > PART IV > CHAPTER 91 > § 1508
NOTES:
Source
(Added Pub. L. 97–248, title IV, § 402(c)(18)(A), Sept. 3, 1982, 96 Stat. 669; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 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.
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