28 U.S. Code § 1507 - Jurisdiction for certain declaratory judgments

The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986.

Source

(Added Pub. L. 94–455, title XIII, § 1306(b)(9)(A),Oct. 4, 1976, 90 Stat. 1720; amended Pub. L. 97–164, title I, § 133(i),Apr. 2, 1982, 96 Stat. 41; Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(1),Oct. 29, 1992, 106 Stat. 4516.)
References in Text

Section 7428 of the Internal Revenue Code of 1986, referred to in text, is classified to section 7428 of Title 26, Internal Revenue Code.
Amendments

1992—Pub. L. 102–572substituted “United States Court of Federal Claims” for “United States Claims Court”.
1986—Pub. L. 99–514substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1982—Pub. L. 97–164substituted “United States Claims Court” for “Court of Claims”.
Effective Date of 1992 Amendment

Amendment by Pub. L. 102–572effective Oct. 29, 1992, see section 911 ofPub. L. 102–572, set out as a note under section 171 of this title.
Effective Date of 1982 Amendment

Amendment by Pub. L. 97–164effective Oct. 1, 1982, see section 402 ofPub. L. 97–164, set out as a note under section 171 of this title.
Effective Date

Section applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) ofPub. L. 94–455, set out as a note under section 7428 of Title 26, Internal Revenue Code.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

28 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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