26 USC Part IV - DECLARATORY JUDGMENTS | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 7476. Declaratory judgments relating to qualification of certain retirement plans. 7477. Declaratory judgments relating to value of certain gifts. 7478. Declaratory judgments relating to status of certain governmental obligations. 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166.

Amendments

1997—Pub. L. 105–34, title V, §§ 505(b), 506(c)(2),Aug. 5, 1997, 111 Stat. 855, 856, added items 7477 and 7479.

1984—Pub. L. 98–369, div. A, title I, § 131(e)(2)(B),July 18, 1984, 98 Stat. 665, struck out item 7477 “Declaratory judgments relating to transfers of property from the United States”.

1978—Pub. L. 95–600, title III, § 336(c)(2),Nov. 6, 1978, 92 Stat. 2842, added item 7478.

1976—Pub. L. 94–455, title X, § 1042(d)(2)(D), (E),Oct. 4, 1976, 90 Stat. 1639, struck out in part heading “RELATING TO QUALIFICATIONS OF CERTAIN RETIREMENT PLANS” after “DECLARATORY JUDGMENTS”, inserted “relating to qualification of certain retirement plans” after “Declaratory judgments” in item 7476, and added item 7477.

1974—Pub. L. 93–406, title II, § 1041(a),Sept. 2, 1974, 88 Stat. 949, added part heading and analysis of sections.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

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"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Part IV - DECLARATORY JUDGMENTS

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