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the U.S. Code
1997 U.S. Code
Title 26 - INTERNAL REVENUE CODE
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT
TITLE XVII - SMALL TAX CASES
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- Rule 170 - General
- Rule 171 - Small Tax Case Defined
- Rule 172 - Election of Small Tax Case Procedure
- Rule 173 - Discontinuance of Proceedings
- Rule 174 - Representation
- Rule 175 - Pleadings
- Rule 176 - Preliminary Hearings
- Rule 177 - Trial
- Rule 178 - Transcripts of Proceedings
- Rule 179 - Number of Copies of Papers
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