There Is a Newer Version of the U.S. Code
1997 U.S. Code
Title 26 - INTERNAL REVENUE CODE
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT
TITLE IV - PLEADINGS
Rule 39 - Pleading Special Matters
View MetadataMetadata
| Publication Title | United States Code, 1994 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT TITLE IV - PLEADINGS Rule 39 - Pleading Special Matters |
| Contains | rule 39 |
| Date | 1997 |
| Laws in Effect as of Date | January 26, 1998 |
| Positive Law | No |
| Disposition | standard |
Rule 39. Pleading Special Matters
A party shall set forth in the party's pleading any matter constituting an avoidance or affirmative defense, including res judicata, collateral estoppel, estoppel, waiver, duress, fraud, and the statute of limitations. A mere denial in a responsive pleading will not be sufficient to raise any such issue.
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