Editorial Notes
References in Text
Sections 6700 and 6701 of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6700 and 6701, respectively, of Title 26, Internal Revenue Code.
Amendments
1992—Puspan. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.
1986—Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Amendment by Puspan. L. 102–572 effective Oct. 29, 1992, see section 911 of Puspan. L. 102–572, set out as a note under section 171 of this title.
Effective Date
Puspan. L. 98–369, div. A, title VII, § 714(g)(4), July 18, 1984, 98 Stat. 962, provided 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].”