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26 U.S.C. § 7478 — Declaratory judgments relating to status of certain governmental obligations
Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary whether interest on prospective obligations will be excludable from gross income under section 103(a), or
(2) a failure by the Secretary to make a determination with respect to any matter referred to in paragraph (1),
upon the filing of an appropriate pleading, the Tax Court may make a declaration whether interest on such prospective obligations will be excludable from gross income under section 103(a). Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
**(b) Limitations**
(1) **Petitioner** — A pleading may be filed under this section only by the prospective issuer.
(2) **Exhaustion of administrative remedies** — The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination with respect to an issue of obligations at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
(3) **Time for bringing action** — If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a)(1) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7478-declaratory-judgments-relating-to-status-of-certain-governmental-obligat--d4764b30e3.md
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Source location: Title 26, Chapter 76, § 7478; chapter-076-judicial-proceedings.md
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**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary whether interest on prospective obligations will be excludable from gross income under section 103(a), or
(2) a failure by the Secretary to make a determination with respect to any matter referred to in paragraph (1),
upon the filing of an appropriate pleading, the Tax Court may make a declaration whether interest on such prospective obligations will be excludable from gross income under section 103(a). Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
**(b) Limitations**
(1) **Petitioner** — A pleading may be filed under this section only by the prospective issuer.
(2) **Exhaustion of administrative remedies** — The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination with respect to an issue of obligations at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
(3) **Time for bringing action** — If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a)(1) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
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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
**(a) In general** For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—
(1) the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or
(2) the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.
**(b) Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals** The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, recor
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7456
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary with respect to the initial qualification or continuing qualification of a retirement plan under subchapter D of chapter 1, or
(2) a failure by the Secretary to make a determination with respect to—
(A) such initial qualification, or
(B) such continuing qualification if the controversy arises from a plan amendment or plan termination,
upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to such initial qualification or continuing qualification. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. For purposes of this section, a determination with respect to a continuing qualification includes any revocation of or other change in a qualification.
**(b) Limitations**
(1) **Petitioner** — A pleading may be filed under this section only by a petitioner who is the employer, the plan administrator, an employee who has qualified under regulations prescribed by the Secretary as an interested party for purposes of pursuing administrative remedies within the Internal Revenue Service, or the Pension Benefit Guaranty Corporation.
(2) **Notice** — For purposes of this section, the filing of a pleading by any petitioner may be held by the Tax Court to be premature, unless the petitioner establishes to the satisfaction of the court that he has complied with the requirements prescribed by regulations of the Secretary with respect to notice to other interested parties of the filing of the request for a determination referred to in subsection (a).
(3) **Exhaustion of administrative remedies** — The Tax Court shall not issue a declaratory judgment or decree under this
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7476
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Jurisdiction**
(1) **In general** — The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in [section 1254 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1254&num=0&edition=prelim) of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in [section 1254 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1254&num=0&edition=prelim) of the United States Code.
(2) **Interlocutory orders**
(A) *In general* — When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals may, in its discretion, permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court.
(B) *Order treated as Tax Court decision* — For purposes of subsections (b) and (c), an order described in this pa
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7482
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Federal law — U.S. Code and appendices · legal_authorities
Page 3932
TITLE 26—INTERNAL REVENUE CODE
§ 7478
scribed in subsection (a) to the petitioner, no
proceeding may be initiated under this section
unless the pleading is filed before the 91st day
after the date of such mailing.
(Added Pub. L. 105–34, title V, § 506(c)(1), Aug. 5,
1997, 111 Stat. 855.)
Editorial Notes
PRIOR PROVISIONS
A prior section 7477, added Pub. L. 94–455, title X,
§ 1042(d)(1), Oct. 4, 1976, 90 Stat. 1637; amended Pub. L.
95–600, title III, § 336(b)(2)(B), Nov. 6, 1978, 92 Stat. 2842,
provided for declaratory judgments relating to trans-
fers of property from the United States, prior to repeal
by Pub. L. 98–369, div. A, title I, § 131(e)(1), (g), July 18,
1984, 98 Stat. 664, 665, applicable to transfers or ex-
changes after Dec. 31, 1984, in taxable years ending
after such date, with special rules for certain transfers
and ruling requests before Mar. 1, 1984.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section applicable to gifts made after Aug. 5, 1997, see
section 506(e)(1) of Pub. L. 105–34, set out as an Effec-
tive Date of 1997 Amendment note under section 2001 of
this title.
§ 7478. Declaratory judgments relating to status
of certain governmental obligations
(a) Creation of remedy
In a case of actual controversy involving—
(1) a determination by the Secretary wheth-
er interest on prospective obligations will be
excludable from gross income under section
103(a), or
(2) a failure by the Secretary to make a de-
termination with respect to any matter re-
ferred to in paragraph (1),
upon the filing of an appropriate pleading, the
Tax Court may make a declaration whether in-
terest on such prospective obligations will be ex-
cludable from gross income under section 103(a).
Any such declaration shall have the forc
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7478
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.