Section 7447 of the Internal Revenue Code of 1986, referred to in subsec. (f)(2)(C), is classified to section 7447 of Title 26, Internal Revenue Code.

1992—Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court” in subsec. (a) and “Court of Federal Claims” for “Claims Court” in section catchline and wherever appearing in text.

1991—Subsec. (f)(2)(A). Pub. L. 102–198, § 7(a)(1), inserted “(except for subchapters III and VII)” after “chapter 84”.

Subsec. (f)(2)(D). Pub. L. 102–40 substituted “section 7296 of title 38” for “section 4096 of title 38”.

Subsec. (j)(1). Pub. L. 102–198, § 7(a)(2)(A), substituted “paragraph (4)” for “paragraph (2)” and “engages in any such activity” for “so practices law”.

Subsec. (j)(2). Pub. L. 102–198, § 7(a)(2)(B), substituted “Subject to paragraph (4), if” for “If”.

Subsec. (j)(3). Pub. L. 102–198, § 7(a)(2)(C), inserted “for” after “(other than”.

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of this title.

Section applicable to judges of, and senior judges in active service with, the United States Court of Federal Claims on or after Dec. 1, 1990, see section 306(f) of Pub. L. 101–650, as amended, set out as an Effective Date of 1990 Amendment note under section 8331 of Title 5, Government Organization and Employees.