There Is a Newer Version of the U.S. Code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 XIV - TRIALS
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| 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 XIV - TRIALS |
| Contains | rules 140 to 152 |
| Date | 1997 |
| Laws in Effect as of Date | January 26, 1998 |
| Positive Law | No |
| Disposition | standard |
- 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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