FEDERAL · 28 U.S.C. · Chapter 91
Jurisdiction for certain partnership proceedings
28 U.S.C. § 1508
Title28 — Judiciary and Judicial Procedure
Chapter91 — UNITED STATES COURT OF FEDERAL CLAIMS
This text of 28 U.S.C. § 1508 (Jurisdiction for certain partnership proceedings) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
28 U.S.C. § 1508.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Marriott International Resorts, L.P. v. United States
586 F.3d 962 (Federal Circuit, 2009)
Stobie Creek Investments, LLC v. United States
82 Fed. Cl. 636 (Federal Claims, 2008)
Jade Trading, LLC ex rel. Ervin Capital, LLC v. United States
80 Fed. Cl. 11 (Federal Claims, 2007)
Salman Ranch Ltd. v. United States
573 F.3d 1362 (Federal Circuit, 2009)
Cox v. United States
105 Fed. Cl. 213 (Federal Claims, 2012)
Dumont v. United States
85 Fed. Cl. 425 (Federal Claims, 2009)
Buser v. United States
85 Fed. Cl. 248 (Federal Claims, 2009)
Gluck v. United States
84 Fed. Cl. 609 (Federal Claims, 2008)
Basr Partnership v. United States
795 F.3d 1338 (Federal Circuit, 2015)
Artuso v. United States
80 Fed. Cl. 336 (Federal Claims, 2008)
Kislev Partners, L.P. v. United States
84 Fed. Cl. 385 (Federal Claims, 2008)
Jade Trading, LLC v. United States
60 Fed. Cl. 558 (Federal Claims, 2004)
Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States
113 Fed. Cl. 181 (Federal Claims, 2013)
K2 Trading Ventures, LLC v. United States
101 Fed. Cl. 365 (Federal Claims, 2011)
Imprimis Investors LLC v. United States
83 Fed. Cl. 46 (Federal Claims, 2008)
Marriott International Resorts, L.P. v. United States
83 Fed. Cl. 291 (Federal Claims, 2008)
Alpha I, L.P. v. United States
84 Fed. Cl. 209 (Federal Claims, 2008)
Transcapital Leasing Associates, 1990-II, L.P. v. United States
398 F.3d 1317 (Federal Circuit, 2005)
Van Vorst v. United States
85 Fed. Cl. 227 (Federal Claims, 2008)
Schumacher Trading Partners II v. United States
72 Fed. Cl. 95 (Federal Claims, 2006)
Source Credit
History
(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.)
Editorial Notes
Editorial Notes
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. Section 6226 of Title 26 was repealed and reenacted by Pub. L. 114–74, title XI, §1101(a), (c)(1), Nov. 2, 2015, 129 Stat. 625, 630, and as so reenacted no longer relates to judicial review, see section 6234 of Title 26. Section 6228 was repealed by Pub. L. 114–74, title XI, §1101(a), Nov. 2, 2015, 129 Stat. 625.
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".
Statutory Notes and Related Subsidiaries
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 702 of Title 26, Internal Revenue Code.
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. Section 6226 of Title 26 was repealed and reenacted by Pub. L. 114–74, title XI, §1101(a), (c)(1), Nov. 2, 2015, 129 Stat. 625, 630, and as so reenacted no longer relates to judicial review, see section 6234 of Title 26. Section 6228 was repealed by Pub. L. 114–74, title XI, §1101(a), Nov. 2, 2015, 129 Stat. 625.
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".
Statutory Notes and Related Subsidiaries
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 702 of Title 26, Internal Revenue Code.
Cite This Page — Counsel Stack
Bluebook (online)
28 U.S.C. § 1508, Counsel Stack Legal Research, https://law.counselstack.com/usc/28/1508.