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28 U.S.C. § 1508 — Jurisdiction for certain partnership proceedings

submitted 44 years ago by Pub. L. 97-248 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 29 words · no verdicts yet

in plain englishAI-generated · not legal advice

The United States district courts have jurisdiction over proceedings brought under the specified partnership provisions.

The Court of Federal Claims must have jurisdiction to hear and to render judgment upon any petition under section 6226 or 6228(a) of the Internal Revenue Code of 1986.

the actual law source: uscode.house.gov ↗public domain

The Court of Federal Claims shall have jurisdiction to hear and to render judgment upon any petition under section 6226 or 6228(a) of the Internal Revenue Code of 1986.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1982Enacted · Pub. L. 97-248 · 96 Stat. 669
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2095
  • 1992Amended · Pub. L. 102-572 · 106 Stat. 4516

A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-248 on 1982-09-03.

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