United States Code (Last Updated: May 24, 2014) |
Title 28. JUDICIARY AND JUDICIAL PROCEDURE |
Part IV. JURISDICTION AND VENUE |
Chapter 91. UNITED STATES COURT OF FEDERAL CLAIMS |
§ 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.
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. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1982—Pub. L. 97–164 substituted “United States Claims Court” for “Court of Claims”.
Effective Date Of Amendment
Amendment by Pub. L. 102–572 effective
Amendment by Pub. L. 97–164 effective
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