Choice of Forum for Filing Petition for Readjustment. Any petition for readjustment may, but is not required to, be filed by the tax matters partner in accordance with Section 6226(a) of the Code in the United States District Court for the district in which the Trust's principal place of business is located, or the United States Claims Court.
Appears in 4 contracts
Samples: Trust Agreement (National Collegiate Trust 1996-S2), Trust Agreement (National Collegiate Trust 1997-S2), Trust Agreement (National Collegiate Trust 1996-S2)
Choice of Forum for Filing Petition for Readjustment. Any petition for readjustment may, but is not required to, be filed by the tax matters partner in accordance with Section 6226(a) of the Code in the United States District Court for the district in which the Trust's principal place of business is located, or the United States Claims CourtCode.
Appears in 1 contract