United States Code
USC most recently checked for updates: Oct 05, 2024
§ 1507.
Jurisdiction for certain declaratory judgments
The United States Court of Federal Claims shall have jurisdiction to hear any suit for and issue a declaratory judgment under section 7428 of the Internal Revenue Code of 1986.
(Added Pub. L. 94–455, title XIII, § 1306(b)(9)(A), Oct. 4, 1976 , 90 Stat. 1720; amended Pub. L. 97–164, title I, § 133(i), Apr. 2, 1982 , 96 Stat. 41; Pub. L. 99–514, § 2, Oct. 22, 1986 , 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(1), Oct. 29, 1992 , 106 Stat. 4516.)
cite as: 28 USC 1507
