2012 US Code
Title 28 - Judiciary and Judicial Procedure
Appendix (rules 1 - 1103)
FEDERAL RULES OF APPELLATE PROCEDURE (rules 1 - 6)
TITLE III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT (rules 13 - 14)
Rule 14 - Applicability of Other Rules to the Review of a Tax Court Decision
| Publication Title | United States Code, 2012 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 28 - JUDICIARY AND JUDICIAL PROCEDURE TITLE 28 - APPENDIX FEDERAL RULES OF APPELLATE PROCEDURE TITLE III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT Rule 14 - Applicability of Other Rules to the Review of a Tax Court Decision |
| Contains | rule 14 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | As amended Apr. 24, 1998, eff. Dec. 1, 1998. |
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All provisions of these rules, except Rules 4–9, 15–20, and 22–23, apply to the review of a Tax Court decision.
(As amended Apr. 24, 1998, eff. Dec. 1, 1998.)
Notes of Advisory Committee on Rules—1967The proposed rule continues the present uniform practice of the circuits of regulating review of decisions of the Tax Court by the general rules applicable to appeals from judgments of the district courts.
Committee Notes on Rules—1998 AmendmentThe language of the rule is amended to make the rule more easily understood. In addition to changes made to improve the understanding, the Advisory Committee has changed language to make style and terminology consistent throughout the appellate rules. These changes are intended to be stylistic only.
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