Notes on 28 U.S.C. § 1508 : US Code - Notes

Search Notes on 28 U.S.C. § 1508 : US Code - Notes

(Added Pub. L. 97-248, title IV, Sec. 402(c)(18)(A), Sept. 3, 1982,
96 Stat. 669; amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100
Stat. 2095; Pub. L. 102-572, title IX, Sec. 902(a)(2), Oct. 29,
1992, 106 Stat. 4516.)
REFERENCES IN TEXT
Sections 6226 and 6228(a) of the Internal Revenue Code of 1986,
referred to in text, are classified to sections 6226 and 6228(a) of
Title 26, Internal Revenue Code.
AMENDMENTS
1992 - Pub. L. 102-572 substituted "Court of Federal Claims" for
"Claims Court".
1986 - Pub. L. 99-514 substituted "Internal Revenue Code of 1986"
for "Internal Revenue Code of 1954".
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
Section applicable to partnership taxable years beginning after
Sept. 3, 1982, with provision for the applicability of this section
to any partnership taxable year ending after Sept. 3, 1982, if the
partnership, each partner, and each indirect partner requests such
application and the Secretary of the Treasury or his delegate
consents to such application, see section 407(a)(1), (3) of Pub. L.
97-248, set out as a note under section 6221 of Title 26, Internal
Revenue Code.