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.

 

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