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 2 - Effective Date
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 2 - Effective Date |
| Contains | rule 2 |
| Date | 1997 |
| Laws in Effect as of Date | January 26, 1998 |
| Positive Law | No |
| Disposition | standard |
Rule 2. Effective Date
(a) Adoption: These Rules, except as otherwise provided, will take effect on July 1, 1990. They govern all proceedings and cases commenced after they take effect, and also all further proceedings in cases then pending, except to the extent that in the opinion of the Court their application, in a particular case pending when the Rules take effect, would not be feasible or would work injustice, in which event the former procedure applies.
(b) Amendments: Amendments to these Rules shall state their effective date. Amendments shall likewise govern all proceedings both in cases pending on or commenced after their effective date, except to the extent otherwise provided, and subject to the further exception provided in paragraph (a) of this Rule.
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