[Pub. L. 115–332] inserted “(or, for cases within the jurisdiction of the United States Tax Court, to that court)” after “any other such court”.
Statutory Notes and Related Subsidiaries
Section effective Oct. 1, 1982, see
[section 402 of Pub. L. 97–164], set out as an Effective Date of 1982 Amendment note under section 171 of this title.