dreamproit/uscode huggingface dataset:
28 U.S.C. § 960 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 960. Tax liability
(a) Any officers and agents conducting any business under authority of a United States court shall be subject to all Federal, State and local taxes applicable to such business to the same extent as if it were conducted by an individual or corporation.
(b) A tax under subsection (a) shall be paid on or before the due date of the tax under applicable nonbankruptcy law, unless—
(1) the tax is a property tax secured by a lien against property that is abandoned under section 554 of title 11, within a reasonable period of time after the lien attaches, by the trustee in a case under title 11; or
(2) payment of the tax is excused under a specific provision of title 11.
(c) In a case pending under chapter 7 of title 11, payment of a tax may be deferred until final distribution is made under section 726 of title 11, if—
(1) the tax was not incurred by a trustee duly appointed or elected under chapter 7 of title 11; or
(2) before the due date of the tax, an order of the court makes a finding of probable insufficiency of funds of the estate to pay in full the administrative expenses allowed under section 503(b) of title 11 that have the same priority in distribution under section 726(b) of title 11 as the priority of that tax.
(June 25, 1948, ch. 646, 62 Stat. 927; Pub. L. 109–8, title VII, § 712(a), Apr. 20, 2005, 119 Stat. 127.)
heading: Historical and Revision Notes
text: Based on title 28, U.S.C., 1940 ed., § 124a (June 18, 1934, ch. 585, 48 Stat. 993).
A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to taxes accruing prior to the effective date of the 1934 act, was omitted as obsolete.
References in section 124a of title 28, U.S.C., 1940 ed., to specific officers was omitted as covered by the words “Any officers.”
Word “Federal” was added before “State” in recognition of the liability of such officers for Federal taxes under the revenue laws.
Changes in phraseology were made.
heading: Editorial Notes
heading: Amendments
text: 2005—Pub. L. 109–8 designated existing provisions as subsec. (a) and added subsecs. (b) and (c).
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2005 Amendment
text: Amendment by Pub. L. 109–8 effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as a note under section 101 of Title 11.
28 U.S.C. § 993 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 993. Powers and duties of Chair
The Chair shall—
(a) call and preside at meetings of the Commission, which shall be held for at least two weeks in each quarter after the members of the Commission hold part-time positions; and
(b) direct—
(1) the preparation of requests for appropriations for the Commission; and
(2) the use of funds made available to the Commission.
(Added Pub. L. 98–473, title II, § 217(a), Oct. 12, 1984, 98 Stat. 2019; amended Pub. L. 99–22, § 1(2), Apr. 15, 1985, 99 Stat. 46; Pub. L. 99–646, § 5, Nov. 10, 1986, 100 Stat. 3592; Pub. L. 103–322, title XXVIII, § 280005(c)(1), Sept. 13, 1994, 108 Stat. 2097.)
heading: Editorial Notes
heading: Amendments
text: 1994—Pub. L. 103–322 substituted “Chair” for “Chairman” in section catchline and introductory provisions.
1986—Subsec. (b)(2). Pub. L. 99–646 struck out provision that, before appointment of first Chairman, Administrative Office of the United States Courts may make requests for appropriations for Commission.
1985—Subsec. (b)(2). Pub. L. 99–22 inserted provision authorizing the Administrative Office of the United States Courts to make requests for appropriations for the Commission before the appointment of the first Chairman of the Commission.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective Oct. 12, 1984, see section 235(a)(1)(B)(i) of Pub. L. 98–473, set out as an Effective Date; Savings Provision note under section 3551 of Title 18, Crimes and Criminal Procedure.
28 U.S.C. § 996 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 996. Director and staff
(a) The Staff Director shall supervise the activities of persons employed by the Commission and perform other duties assigned to the Staff Director by the Commission.
(b) The Staff Director shall, subject to the approval of the Commission, appoint such officers and employees as are necessary in the execution of the functions of the Commission. The officers and employees of the Commission shall be exempt from the provisions of part III of title 5, except the following: chapters 45 (Incentive Awards), 63 (Leave), 81 (Compensation for Work Injuries), 83 (Retirement), 85 (Unemployment Compensation), 87 (Life Insurance), and 89 (Health Insurance), and subchapter VI of chapter 55 (Payment for accumulated and accrued leave).
(Added Pub. L. 98–473, title II, § 217(a), Oct. 12, 1984, 98 Stat. 2026; amended Pub. L. 100–690, title VII, § 7106(c), Nov. 18, 1988, 102 Stat. 4418; Pub. L. 101–650, title III, § 325(b)(6), Dec. 1, 1990, 104 Stat. 5121; Pub. L. 103–322, title XXVIII, § 280005(c)(5), Sept. 13, 1994, 108 Stat. 2097; Pub. L. 106–518, title III, § 302(a), Nov. 13, 2000, 114 Stat. 2416.)
heading: Editorial Notes
heading: Amendments
text: 2000—Subsec. (b). Pub. L. 106–518 substituted “except the following: chapters 45 (Incentive Awards), 63 (Leave), 81 (Compensation for Work Injuries), 83 (Retirement), 85 (Unemployment Compensation), 87 (Life Insurance), and 89 (Health Insurance), and subchapter VI of chapter 55 (Payment for accumulated and accrued leave)” for “United States Code, except the following chapters: 45 (Incentive Awards), 81 (Compensation for Work Injuries), 83 (Retirement), 85 (Unemployment Compensation), 87 (Life Insurance), and 89 (Health Insurance)”.
1994—Subsec. (a). Pub. L. 103–322 substituted “the Staff Director” for “him” after “assigned to”.
1990—Subsec. (b). Pub. L. 101–650 substituted “and 89 (Health Insurance)” for “89 (Health Insurance), and 91 (Conflicts of Interest)”.
1988—Subsec. (b). Pub. L. 100–690 inserted reference to chapter 45 (Incentive Awards).
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective Oct. 12, 1984, see section 235(a)(1)(B)(i) of Pub. L. 98–473, set out as an Effective Date; Savings Provision note under section 3551 of Title 18, Crimes and Criminal Procedure.
heading: Savings Provision
text: Pub. L. 106–518, title III, § 302(b), Nov. 13, 2000, 114 Stat. 2417, provided that: “Any leave that an individual accrued or accumulated (or that otherwise became available to such individual) under the leave system of the United States Sentencing Commission and that remains unused as of the date of the enactment of this Act [Nov. 13, 2000] shall, on and after such date, be treated as leave accrued or accumulated (or that otherwise became available to such individual) under chapter 63 of title 5, United States Code.”
28 U.S.C. § 997 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 997. Annual report
The Commission shall report annually to the Judicial Conference of the United States, the Congress, and the President of the United States on the activities of the Commission.
(Added Pub. L. 98–473, title II, § 217(a), Oct. 12, 1984, 98 Stat. 2026.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective Oct. 12, 1984, see section 235(a)(1)(B)(i) of Pub. L. 98–473, set out as an Effective Date; Savings Provision note under section 3551 of Title 18, Crimes and Criminal Procedure.
heading: Termination of Reporting Requirements
text: For termination, effective May 15, 2000, of provisions in this section relating to requirement to report annually to Congress, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and page 13 of House Document No. 103–7.
28 U.S.C. § 998 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 998. Definitions
As used in this chapter—
(a) “Commission” means the United States Sentencing Commission;
(b) “Commissioner” means a member of the United States Sentencing Commission;
(c) “guidelines” means the guidelines promulgated by the Commission pursuant to section 994(a) of this title; and
(d) “rules and regulations” means rules and regulations promulgated by the Commission pursuant to section 995 of this title.
(Added Pub. L. 98–473, title II, § 217(a), Oct. 12, 1984, 98 Stat. 2026.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective Oct. 12, 1984, see section 235(a)(1)(B)(i) of Pub. L. 98–473, set out as an Effective Date; Savings Provision note under section 3551 of Title 18, Crimes and Criminal Procedure.
28 U.S.C. § 1252 (JUDICIARY AND JUDICIAL PROCEDURE)
[§ 1252. Repealed. Pub. L. 100–352, § 1, June 27, 1988, 102 Stat. 662]
text: Section, acts June 25, 1948, ch. 646, 62 Stat. 928; Oct. 31, 1951, ch. 655, § 47, 65 Stat. 726; July 7, 1958, Pub. L. 85–508, § 12(e), (f), 72 Stat. 348; Mar. 18, 1959, Pub. L. 86–3, § 14(a), 73 Stat. 10, provided for direct appeals to Supreme Court from decisions invalidating Acts of Congress.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of Repeal
text: Repeal effective ninety days after June 27, 1988, except that such repeal not to apply to cases pending in Supreme Court on such effective date or affect right to review or manner of reviewing judgment or decree of court which was entered into before such effective date, see section 7 of Pub. L. 100–352, set out as a note under section 1254 of this title.
(JUDICIARY AND JUDICIAL PROCEDURE)
[§§ 1255, 1256. Repealed. Pub. L. 97–164, title I, § 123, Apr. 2, 1982, 96 Stat. 36]
text: Section 1255, act June 25, 1948, ch. 646, 62 Stat. 928, authorized Supreme Court to review cases in Court of Claims by writ of certiorari and by certification of questions of law.
text: Section 1256, act June 25, 1948, ch. 646, 62 Stat. 928, authorized Supreme Court to review cases in Court of Customs and Patent Appeals by writ of certiorari.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of Repeal
text: 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.
28 U.S.C. § 1258 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1258. Supreme Court of Puerto Rico; certiorari
Final judgments or decrees rendered by the Supreme Court of the Commonwealth of Puerto Rico may be reviewed by the Supreme Court by writ of certiorari where the validity of a treaty or statute of the United States is drawn in question or where the validity of a statute of the Commonwealth of Puerto Rico is drawn in question on the ground of its being repugnant to the Constitution, treaties, or laws of the United States, or where any title, right, privilege, or immunity is specially set up or claimed under the Constitution or the treaties or statutes of, or any commission held or authority exercised under, the United States.
(Added Pub. L. 87–189, § 1, Aug. 30, 1961, 75 Stat. 417; amended Pub. L. 100–352, § 4, June 27, 1988, 102 Stat. 662.)
heading: Editorial Notes
heading: Amendments
text: 1988—Pub. L. 100–352 struck out “appeal;” before “certiorari” in section catchline and amended text generally. Prior to amendment, text read as follows: “Final judgments or decrees rendered by the Supreme Court of the Commonwealth of Puerto Rico may be reviewed by the Supreme Court as follows:
“(1) By appeal, where is drawn in question the validity of a treaty or statute of the United States and the decision is against its validity.
“(2) By appeal, where is drawn in question the validity of a statute of the Commonwealth of Puerto Rico on the ground of its being repugnant to the Constitution, treaties, or laws of the United States, and the decision is in favor of its validity.
“(3) By writ of certiorari, where the validity of a treaty or statute of the United States is drawn in question or where the validity of a statute of the Commonwealth of Puerto Rico is drawn in question on the ground of its being repugnant to the Constitution, treaties, or laws of the United States, or where any title, right, privilege, or immunity is specially set up or claimed under the Constitution, treaties, or statutes of, or commission held or authority exercised under, the United States.”
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1988 Amendment
text: Amendment by Pub. L. 100–352 effective ninety days after June 27, 1988, except that such amendment not to apply to cases pending in Supreme Court on such effective date or affect right to review or manner of reviewing judgment or decree of court which was entered before such effective date, see section 7 of Pub. L. 100–352, set out as a note under section 1254 of this title.
28 U.S.C. § 1259 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1259. Court of Appeals for the Armed Forces; certiorari
Decisions of the United States Court of Appeals for the Armed Forces may be reviewed by the Supreme Court by writ of certiorari in the following cases:
(1) Cases reviewed by the Court of Appeals for the Armed Forces under section 867(a)(1) of title 10.
(2) Cases certified to the Court of Appeals for the Armed Forces by the Judge Advocate General under section 867(a)(2) of title 10.
(3) Cases in which the Court of Appeals for the Armed Forces granted a petition for review under section 867(a)(3) of title 10.
(4) Cases, other than those described in paragraphs (1), (2), and (3) of this subsection, in which the Court of Appeals for the Armed Forces granted relief.
(Added Pub. L. 98–209, § 10(a)(1), Dec. 6, 1983, 97 Stat. 1405; amended Pub. L. 101–189, div. A, title XIII, § 1304(b)(3), Nov. 29, 1989, 103 Stat. 1577; Pub. L. 103–337, div. A, title IX, § 924(d)(1)(C), (2)(A), Oct. 5, 1994, 108 Stat. 2832.)
heading: Editorial Notes
heading: Amendments
text: 1994—Pub. L. 103–337 substituted “Court of Appeals for the Armed Forces” for “Court of Military Appeals” in section catchline and wherever appearing in text.
1989—Pub. L. 101–189 substituted “section 867(a)(1)” for “section 867(b)(1)” in par. (1), “section 867(a)(2)” for “section 867(b)(2)” in par. (2), and “section 867(a)(3)” for “section 867(b)(3)” in par. (3).
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective on the first day of the eighth calendar month beginning after Dec. 6, 1983, see section 12(a)(1) of Pub. L. 98–209, set out as an Effective Date of 1983 Amendment note under section 801 of Title 10, Armed Forces.
28 U.S.C. § 1260 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1260. Supreme Court of the Virgin Islands; certiorari
Final judgments or decrees rendered by the Supreme Court of the Virgin Islands may be reviewed by the Supreme Court by writ of certiorari where the validity of a treaty or statute of the United States is drawn in question or where the validity of a statute of the Virgin Islands is drawn in question on the ground of its being repugnant to the Constitution, treaties, or laws of the United States, or where any title, right, privilege, or immunity is specially set up or claimed under the Constitution or the treaties or statutes of, or any commission held or authority exercised under, the United States.
(Added Pub. L. 112–226, § 2(a), Dec. 28, 2012, 126 Stat. 1606.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 112–226, § 3, Dec. 28, 2012, 126 Stat. 1607, provided that: “The amendments made by this Act [enacting this section and amending section 1613 of Title 48, Territories and Insular Possessions] apply to cases commenced on or after the date of the enactment of this Act [Dec. 28, 2012].”
28 U.S.C. § 1296 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1296. Review of certain agency actions
(a) Jurisdiction.—
Subject to the provisions of chapter 179, the United States Court of Appeals for the Federal Circuit shall have jurisdiction over a petition for review of a final decision under chapter 5 of title 3 of—
(1) an appropriate agency (as determined under section 454 of title 3);
(2) the Federal Labor Relations Authority made under part D of subchapter II of chapter 5 of title 3, notwithstanding section 7123 of title 5; or
(3) the Secretary of Labor or the Occupational Safety and Health Review Commission, made under part C of subchapter II of chapter 5 of title 3.
(b) Filing of Petition.—
Any petition for review under this section must be filed within 30 days after the date the petitioner receives notice of the final decision.
(Added Pub. L. 104–331, § 3(a)(1), Oct. 26, 1996, 110 Stat. 4068.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 1296, added Pub. L. 97–164, title I, § 127(a), Apr. 2, 1982, 96 Stat. 39, related to precedence of cases in United States Court of Appeals for the Federal Circuit, prior to repeal by Pub. L. 98–620, title IV, § 402(29)(C), Nov. 8, 1984, 98 Stat. 3359.
heading: Effective Date
text: Pub. L. 104–331, § 3(d), Oct. 26, 1996, 110 Stat. 4071, provided that: “The amendments made by this section [enacting this section and sections 1413 and 3901 to 3908 of this title and amending sections 1346 and 2402 of this title] shall take effect on October 1, 1997.”
28 U.S.C. § 1330 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1330. Actions against foreign states
(a) The district courts shall have original jurisdiction without regard to amount in controversy of any nonjury civil action against a foreign state as defined in section 1603(a) of this title as to any claim for relief in personam with respect to which the foreign state is not entitled to immunity either under sections 1605–1607 of this title or under any applicable international agreement.
(b) Personal jurisdiction over a foreign state shall exist as to every claim for relief over which the district courts have jurisdiction under subsection (a) where service has been made under section 1608 of this title.
(c) For purposes of subsection (b), an appearance by a foreign state does not confer personal jurisdiction with respect to any claim for relief not arising out of any transaction or occurrence enumerated in sections 1605–1607 of this title.
(Added Pub. L. 94–583, § 2(a), Oct. 21, 1976, 90 Stat. 2891.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective 90 days after Oct. 21, 1976, see section 8 of Pub. L. 94–583, set out as a note under section 1602 of this title.
28 U.S.C. § 1333 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1333. Admiralty, maritime and prize cases
The district courts shall have original jurisdiction, exclusive of the courts of the States, of:
(1) Any civil case of admiralty or maritime jurisdiction, saving to suitors in all cases all other remedies to which they are otherwise entitled.
(2) Any prize brought into the United States and all proceedings for the condemnation of property taken as prize.
(June 25, 1948, ch. 646, 62 Stat. 931; May 24, 1949, ch. 139, § 79, 63 Stat. 101.)
heading: Historical and Revision Notes
heading: 1948 Act
text: Based on title 28, U.S.C., 1940 ed., §§ 41(3) and 371 (3), (4) (Mar. 3, 1911, ch. 231, §§ 24, par. 3, 256, pars. 3, 4, 36 Stat. 1091, 1160; Oct. 6, 1917, ch. 97, §§ 1, 2, 40 Stat. 395; June 10, 1922, ch. 216, §§ 1, 2, 42 Stat. 634).
Section consolidates certain provisions of sections 41(3), 371(3) and 371(4) of title 28, U.S.C., 1940 ed. Other provisions of sections 41(3) and 371(4), relating to seizures, are incorporated in section 1356 of this title. (See reviser’s note thereunder.)
The “saving to suitors” clause in sections 41(3) and 371(3) of title 28, U.S.C., 1940 ed., was changed by substituting the words “any other remedy to which he is otherwise entitled” for the words “the right of a common law remedy where the common law is competent to give it.” The substituted language is simpler and more expressive of the original intent of Congress and is in conformity with Rule 2 of the Federal Rules of Civil Procedure abolishing the distinction between law and equity.
Provisions of section 41(3) of title 28, U.S.C., 1940 ed., based on the 1917 and 1922 amendments, relating to remedies under State workmen’s compensation laws, were deleted. Such amendments were held unconstitutional by the Supreme Court. (See Knickerbocker Ice Co. v. Stewart, 1920, 40 S.Ct. 438, 253 U.S. 149, 64 L.Ed. 834, and State of Washington v. W. C. Dawson & Co., 1924, 44 S.Ct. 302, 264 U.S. 219, 68 L.Ed. 646.)
Words “libellant or petitioner” were substituted for “suitors” to describe moving party in admiralty cases.
Changes were made in phraseology.
heading: 1949 Act
text: This section amends section 1333(a)(1) of title 28, U.S.C., by substituting “suitors” for “libellant or petitioner” to conform to the language of the law in existence at the time of the enactment of the revision of title 28.
heading: Editorial Notes
heading: Amendments
text: 1949—Subd. (1). Act May 24, 1949, substituted “suitors” for “libellant or petitioner”.
28 U.S.C. § 1340 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1340. Internal revenue; customs duties
The district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.
(June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, § 501(21), Oct. 10, 1980, 94 Stat. 1742.)
heading: Historical and Revision Notes
text: Based on title 28, U.S.C., 1940 ed., § 41(5) (Mar. 3, 1911, ch. 231, § 24, par. 5, 36 Stat. 1092; Mar. 2, 1929, ch. 488, § 1, 45 Stat. 1475).
Words “Customs Court” were substituted for “Court of Customs and Patent Appeals.” Section 41(5) of title 28, U.S.C., 1940 ed., is based on the Judicial Code of 1911. At that time the only court, other than the district courts, having jurisdiction of customs cases, was the Court of Customs Appeals which became the Court of Customs and Patent Appeals in 1929. The Customs Court was created in 1926 as a court of original jurisdiction over customs cases. (See reviser’s note preceding section 251 of this title.)
Words “any civil action” were substituted for “all cases” in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
heading: Editorial Notes
heading: Amendments
text: 1980—Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1980 Amendment
text: Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of this title.