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28 U.S.C. § 1508 — Jurisdiction for certain partnership proceedings
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-28/section-1508-jurisdiction-for-certain-partnership-proceedings--ec54aded52.md
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Source location: Title 28, Chapter 91, § 1508; chapter-091-united-states-court-of-federal-claims.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In determining his income tax, each partner shall take into account separately his distributive share of the partnership’s—
(1) gains and losses from sales or exchanges of capital assets held for not more than 1 year,
(2) gains and losses from sales or exchanges of capital assets held for more than 1 year,
(3) gains and losses from sales or exchanges of property described in section 1231 (relating to certain property used in a trade or business and involuntary conversions),
(4) charitable contributions (as defined in section 170(c)),
(5) dividends with respect to which section 1(h)(11) or part VIII of subchapter B applies,
(6) taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States,
(7) other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the Secretary, and
(8) taxable income or loss, exclusive of items requiring separate computation under other paragraphs of this subsection.
**(b) Character of items constituting distributive share** The character of any item of income, gain, loss, deduction, or credit included in a partner’s distributive share under paragraphs (1) through (7) of subsection (a) shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the same manner as incurred by the partnership.
**(c) Gross income of a partner** In any case where it is necessary to determine the gross income of a partner for purposes of this title, such amount shall include his distributive share of the gross income of the partnership.
**(d) Cross reference** For rules relating to procedures for determining the tax treatment of partnership items see subchapter C of chapter
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 702
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If the partnership—
(1) not later than 45 days after the date of the notice of final partnership adjustment, elects the application of this section with respect to an imputed underpayment, and
(2) at such time and in such manner as the Secretary may provide, furnishes to each partner of the partnership for the reviewed year and to the Secretary a statement of the partner’s share of any adjustment to a partnership-related item (as determined in the notice of final partnership adjustment),
section 6225 shall not apply with respect to such underpayment (and no assessment of tax, levy, or proceeding in any court for the collection of such underpayment shall be made against such partnership) and each such partner shall take such adjustment into account as provided in subsection (b). The election under paragraph (1) shall be made in such manner as the Secretary may provide and, once made, shall be revocable only with the consent of the Secretary.
**(b) Adjustments taken into account by partner**
(1) **Tax imposed in year of statement** — Except as provided in paragraph (4), each partner’s tax imposed by chapter 1 for the taxable year which includes the date the statement was furnished under subsection (a) shall be adjusted by the aggregate of the correction amounts determined under paragraph (2) for the taxable years referred to therein.
(2) **Correction amounts** — The correction amounts determined under this paragraph are—
(A) in the case of the taxable year of the partner which includes the end of the reviewed year, the amount by which the tax imposed under chapter 1 would increase or decrease if the partner’s share of the adjustments described in subsection (a) were taken into account for such taxable year, and
(B) in the case of any taxable
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6226
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President shall appoint, by and with the advice and consent of the Senate, sixteen judges who shall constitute a court of record known as the United States Court of Federal Claims. The court is declared to be a court established under article I of the Constitution of the United States.
**(b)** The President shall designate one of the judges of the Court of Federal Claims who is less than seventy years of age to serve as chief judge. The chief judge may continue to serve as such until he reaches the age of seventy years or until another judge is designated as chief judge by the President. After the designation of another judge to serve as chief judge, the former chief judge may continue to serve as a judge of the court for the balance of the term to which appointed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 171
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with—
(1) the Tax Court,
(2) the district court of the United States for the district in which the partnership’s principal place of business is located, or
(3) the Court of Federal Claims.
**(b) Jurisdictional requirement for bringing action in district court or Court of Federal Claims**
(1) **In general** — A readjustment petition under this section may be filed in a district court of the United States or the Court of Federal Claims only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of (as of the date of the filing of the petition) the imputed underpayment, penalties, additions to tax, and additional amounts with respect to such imputed underpayment if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected.
(2) **Interest payable** — Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67).
**(c) Scope of judicial review** A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all partnership-related items for the partnership taxable year to which the notice of final partnership adjustment relates, the proper al
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6234
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Page 416
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
[§ 1506
Editorial Notes
AMENDMENTS
1992—Pub. L. 102–572 substituted ‘‘United States
Court of Federal Claims’’ for ‘‘United States Claims
Court’’ and ‘‘Court of Federal Claims’’ for ‘‘Claims
Court’’.
1982—Pub. L. 97–164 substituted ‘‘The United States
Claims Court shall have jurisdiction’’ for ‘‘The Court of
Claims shall have jurisdiction’’ and ‘‘cognizable in the
Claims Court’’ for ‘‘cognizable in the Court of Claims’’.
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 OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of this title.
[§ 1506. Repealed. Pub. L. 97–164, title I, § 133(h),
Apr. 2, 1982, 96 Stat. 41]
Section, added Pub. L. 86–770, § 2(a), Sept. 13, 1960, 74
Stat. 912, provided that if a case within the exclusive
jurisdiction of the district courts was filed in the Court
of Claims, the Court of Claims, if it were in the interest
of justice, had to transfer such case to any district
court in which it could have been brought at the time
such case was filed, where the case would proceed as if
it had been filed in the district court on the date it was
filed in the Court of Claims.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal 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.
§ 1507. Jurisdiction for certain declaratory judg-
ments
The United States Court of Federal Claims
shall have jurisdictio
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 1508
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