Notes on 28 U.S.C. § 1509 : US Code - Notes

Search Notes on 28 U.S.C. § 1509 : US Code - Notes

(Added Pub. L. 98-369, div. A, title VII, Sec. 714(g)(2), July 18,
1984, 98 Stat. 962; amended 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
Sections 6700 and 6701 of the Internal Revenue Code of 1986,
referred to in text, are classified to sections 6700 and 6701,
respectively, 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".
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 714(g)(4) of Pub. L. 98-369 provided that: "The
amendments made by this subsection [enacting this section and
amending section 7422 of Title 26, Internal Revenue Code] shall
apply to any claim for refund or credit filed after the date of the
enactment of this Act [July 18, 1984]."