1997 U.S. Code
Title 26 - INTERNAL REVENUE CODE
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT
TITLE I - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS
Rule 1 - Scope of Rules and Construction
View Metadata| 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 I - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS Rule 1 - Scope of Rules and Construction |
| Contains | rule 1 |
| Date | 1997 |
| Laws in Effect as of Date | January 26, 1998 |
| Positive Law | No |
| Disposition | standard |
Rule 1. Scope of Rules and Construction
(a) Scope: These Rules govern the practice and procedure in all cases and proceedings in the United States Tax Court. Where in any instance there is no applicable rule of procedure, the Court or the Judge before whom the matter is pending may prescribe the procedure, giving particular weight to the Federal Rules of Civil Procedure to the extent that they are suitably adaptable to govern the matter at hand.
(b) Construction: These Rules shall be construed to secure the just, speedy, and inexpensive determination of every case.
References in TextThe Federal Rules of Civil Procedure, referred to in par. (a), are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
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