Source: http://topics.law.cornell.edu/uscode/text/28/1509?quicktabs_8=3
Timestamp: 2013-12-11 08:35:28
Document Index: 306082253

Matched Legal Cases: ['§ 1509', '§ 1509', '§ 1509', '§ 714', '§ 2', '§ 902']

28 USC § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties | Title 28 - Judiciary and Judicial Procedure | U.S. Code | LII / Legal Information Institute
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28 USC § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties
(Added Pub. L. 98–369, div. A, title VII, § 714(g)(2),July 18, 1984, 98 Stat. 962; amended Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(a)(1),Oct. 29, 1992, 106 Stat. 4516.)
Section 714(g)(4) ofPub. L. 98–369provided that: “The amendments made by this subsection [enacting this section and amending section 7422 of Title 26, Internal Revenue Code] shall apply to any claim for refund or credit filed after the date of the enactment of this Act [July 18, 1984].”