Determination of court reviewable. Any determination by a court under this sec- tion shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order en- tering the decision.
Determination of court reviewable. Any determination by a court under this sec- tion shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order en- tering the decision. (Added Pub. L. 105–34, title XII, § 1222(a), Aug. 5, 1997, 111 Stat. 1016.) Repeal of Section Pub. L. 114–74, title XI, § 1101(b)(2), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, appli- cable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed. Effective Date of Repeal Repeal applicable to returns filed for partnership tax- able years beginning after Dec. 31, 2017, with certain ex- ceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under sec- tion 6221 of this title.
