Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
50 lines
2.8 KiB
Markdown
50 lines
2.8 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "28 U.S.C. § 1508"
|
||
description: "Jurisdiction for certain partnership proceedings"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 28
|
||
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
|
||
chapter_number: "91"
|
||
chapter_name: "UNITED STATES COURT OF FEDERAL CLAIMS"
|
||
section: "1508"
|
||
citation: "28 U.S.C. § 1508"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip"
|
||
source_identifier: "/us/usc/t28/s1508"
|
||
source_file: "data/legal/raw/us/code/title-28/usc28.xml"
|
||
source_hash: "9c16322903f96c6ec02075aa4a4b98767ae42f315ea6c96842e7fc49c1df40a9"
|
||
raw_snapshot_hash: "3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf"
|
||
text_hash: "992b14dcbc01f9b45fcdd5140604cd1280724e9bcbf7a9082f801ccc6d8ba8db"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 28 U.S.C. § 1508 - Jurisdiction for certain partnership proceedings
|
||
|
||
## 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.
|
||
|
||
(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.)
|
||
|
||
## Notes
|
||
|
||
Editorial Notes
|
||
|
||
References in TextSections 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 Section 6226 of Title 26 was repealed and reenacted by Pub.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.
|
||
|
||
Amendments1992—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 AmendmentAmendment 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 DateSection 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.
|