There Is a Newer Version
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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 XIV - TRIALS
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- Rule 140 - Place of Trial
- Rule 141 - Consolidation; Separate Trials
- Rule 142 - Burden of Proof
- Rule 143 - Evidence
- Rule 144 - Exceptions Unnecessary
- Rule 145 - Exclusion of Proposed Witnesses
- Rule 146 - Determination of Foreign Law
- Rule 147 - Subpoenas
- Rule 148 - Fees and Mileage
- Rule 149 - Failure to Appear or to Adduce Evidence
- Rule 150 - Record of Proceedings
- Rule 151 - Briefs
- Rule 152 - Oral Findings of Fact or Opinion
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