Notes on 28 U.S.C. § 1507 : US Code - Notes

Search Notes on 28 U.S.C. § 1507 : US Code - Notes

(Added Pub. L. 94-455, title XIII, Sec. 1306(b)(9)(A), Oct. 4,
1976, 90 Stat. 1720; amended Pub. L. 97-164, title I, Sec. 133(i),
Apr. 2, 1982, 96 Stat. 41; Pub. L. 99-514, Sec. 2, Oct. 22, 1986,
100 Stat. 2095; Pub. L. 102-572, title IX, Sec. 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. 102-572 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 1992 AMENDMENT
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of this
title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
402 of Pub. 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) of Pub. L. 94-455, set out as a note
under section 7428 of Title 26, Internal Revenue Code.