Editorial Notes

2018—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
Effective Date

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.