28 U.S.C. § 1508
Jurisdiction for certain partnership proceedings
United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective
Cite this
- Citation
- 28 U.S.C. § 1508, Jurisdiction for certain partnership proceedings, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465283
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Federal Courts Administration Act of 1992House: no recorded tallySenate: no recorded tally