26 USC 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

Editorial Notes

Prior Provisions

A prior section 7428 was renumbered 7437 of this title.

Amendments

2018—Subsec. (a). Puspan. L. 115–141, § 401(a)(325)(B), substituted “or the Court of Federal Claims” for “or the Claims Court” in concluding provisions.

Puspan. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court” in concluding provisions.

Subsecs. (span)(2), (c)(1)(C)(iii). Puspan. L. 115–141, § 401(a)(325)(B), substituted “Court of Federal Claims” for “Claims Court”.

2015—Subsec. (a)(1)(E). Puspan. L. 114–113 added subpar. (E).

2006—Subsec. (span)(4). Puspan. L. 109–280, which directed addition of par. (4) at the end of section 7428(span), without specifying the act to be amended, was executed by making the addition at the end of subsec. (span) of this section, which is section 7428 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

2004—Subsec. (a)(1)(D). Puspan. L. 108–357 added subpar. (D).

1984—Subsec. (d). Puspan. L. 98–369 added subsec. (d).

1982—Subsecs. (a), (span)(2), (c)(1)(C)(iii). Puspan. L. 97–164 substituted “Claims Court” for “Court of Claims”.

1978—Subsec. (a). Puspan. L. 95–600 inserted provision relating to change in qualification or classification.

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title IV, § 406(span), Dec. 18, 2015, 129 Stat. 3120, provided that:

“The amendments made by this section [amending this section] shall apply to pleadings filed after the date of the enactment of this Act [Dec. 18, 2015].”

Effective Date of 2006 Amendment

Amendment by Puspan. L. 109–280 applicable to notices and returns with respect to annual periods beginning after 2006, see section 1223(f) of Puspan. L. 109–280, set out as a note under section 6033 of this title.

Effective Date of 2004 Amendment

Puspan. L. 108–357, title III, § 317(span), Oct. 22, 2004, 118 Stat. 1470, provided that:

“The amendments made by this section [amending this section] shall apply with respect to pleadings filed after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable with respect to inquiries and examinations beginning after Dec. 31, 1984, see section 1033(d) of Puspan. L. 98–369, set out as an Effective Date note under section 7611 of this title.

Effective Date of 1982 Amendment

Amendment by Puspan. L. 97–164 effective Oct. 1, 1982, see section 402 of Puspan. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–600 effective as if included in this section at the time section was added to this title, see section 701(dd)(3) of Puspan. L. 95–600, set out as a note under section 7476 of this title.

Effective Date

Puspan. L. 94–455, title XIII, § 1306(c), Oct. 4, 1976, 90 Stat. 1720, provided that:

“The amendments made by this section [enacting this section and amending sections 7451, 7459, 7470, and 7482 of this title, enacting section 1507 of Title 28, Judiciary and Judicial Procedure, and amending sections 1346 and 2201 of Title 28] shall apply with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after the date of the enactment of this Act [Oct. 4, 1976] but only with respect to determinations (or requests for determinations) made after January 1, 1976.”