Court of Appeals’ jurisdiction. The court of Appeals may affirm or set aside, in whole or in part, the action of the Secretary or his delegate; and (sub- ject to the rules delaying the effective- ness of the change in State law pro- vided in paragraph (b) of § 301.6363–2) the court may issue such other orders as may be appropriate with respect to taxable years which include any part of the period of litigation.
Appears in 6 contracts
Samples: State Agreement, State Agreement, State Agreement