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28 U.S.C. § 1507 — Jurisdiction for certain declaratory judgments
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-28/section-1507-jurisdiction-for-certain-declaratory-judgments--e5db176bf9.md
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Source location: Title 28, Chapter 91, § 1507; chapter-091-united-states-court-of-federal-claims.md
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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.
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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—
(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c)(3) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),
(B) with respect to the initial classification or continuing classification of an organization as a private foundation (as defined in section 509(a)),
(C) with respect to the initial classification or continuing classification of an organization as a private operating foundation (as defined in section 4942(j)(3)),
(D) with respect to the initial classification or continuing classification of a cooperative as an organization described in section 521(b) which is exempt from tax under section 521(a), or
(E) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) (other than paragraph (3)) or 501(d) and exempt from tax under section 501(a), or
(2) a failure by the Secretary to make a determination with respect to an issue referred to in paragraph (1),
upon the filing of an appropriate pleading, the United States Tax Court, the United States Court of Federal Claims, or the district court of the United States for the District of Columbia may make a declaration with respect to such initial qualification or continuing qualification or with respect to such initial classification or continuing classification. Any such declaration shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Court of Federal Claims, as the case may be, and shall be reviewable as such. For purposes o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7428
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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
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. § 1507
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