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TAX DATA BASE TITLE 26 PAGE 3
U.S. Tax Code On-Line
Browse the Federal Tax Code
Full Contents of TITLE 26 - APPENDIX
TITLE 26 - APPENDIX
TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS
Rule 1. Scope of Rules and Construction
Rule 2. Effective Date
Rule 3. Definitions
TITLE II. - THE COURT
Rule 10. Name, Office, and Sessions
Rule 11. Payments to Court
Rule 12. Court Records
Rule 13. Jurisdiction
TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS; FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION; COMPUTATION OF TIME
Rule 20. Commencement of Case
Rule 21. Service of Papers
Rule 22. Filing
Rule 23. Form and Style of Papers
Rule 24. Appearance and Representation
Rule 25. Computation of Time
TITLE IV. - PLEADINGS
Rule 30. Pleadings Allowed
Rule 31. General Rules of Pleading
Rule 32. Form of Pleadings
Rule 33. Signing of Pleadings
Rule 34. Petition
Rule 35. Entry on Docket
Rule 36. Answer
Rule 37. Reply
Rule 38. Joinder of Issue
Rule 39. Pleading Special Matters
Rule 40. Defenses and Objections Made by Pleading or Motion
Rule 41. Amended and Supplemental Pleadings
TITLE V. - MOTIONS
Rule 50. General Requirements
Rule 51. Motion for More Definite Statement
Rule 52. Motion to Strike
Rule 53. Motion to Dismiss
Rule 54. Timely Filing and Joinder of Motions
Rule 55. Motion to Restrain Assessment or Collection
Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
Rule 57. Motion for Review of Proposed Sale of Seized Property
Rule 58. Miscellaneous
TITLE VI. - PARTIES
Rule 60. Proper Parties; Capacity
Rule 61. Permissive Joinder of Parties
Rule 62. Misjoinder of Parties
Rule 63. Substitution of Parties; Change or Correction in Name
TITLE VII. - DISCOVERY
Rule 70. General Provisions
Rule 71. Interrogatories
Rule 72. Production of Documents and Things
Rule 73. Examination by Transferees
Rule 74. Depositions for Discovery Purposes - Upon Consent of Parties
Rule 75. Depositions for Discovery Purposes - Without Consent of Parties in Certain Cases
Rule 76. Deposition of Expert Witnesses
TITLE VIII. - DEPOSITIONS
Rule 80. General Provisions
Rule 81. Depositions in Pending Case
Rule 82. Depositions Before Commencement of Case
Rule 83. Depositions After Commencement of Trial
Rule 84. Depositions Upon Written Questions
Rule 85. Objections, Errors, and Irregularities
TITLE IX. - ADMISSIONS AND STIPULATIONS
Rule 90. Requests for Admission
Rule 91. Stipulations for Trial
Rule 92. Cases Consolidated for Trial
TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND REQUESTS FOR ADMISSION
Rule 100. Applicability
Rule 101. Sequence, Timing, and Frequency
Rule 102. Supplementation of Responses
Rule 103. Protective Orders
Rule 104. Enforcement Action and Sanctions
TITLE XI. - PRETRIAL CONFERENCES
Rule 110. Pretrial Conferences
TITLE XII. - DECISION WITHOUT TRIAL
Rule 120. Judgment of the Pleadings
Rule 121. Summary Judgment
Rule 122. Submission Without Trial
Rule 123. Default and Dismissal
Rule 124. Voluntary Binding Arbitration
TITLE XIII. - CALENDARS AND CONTINUANCES
Rule 130. Motions and Other Matters
Rule 131. Report Calendars
Rule 132. Trial Calendars
Rule 133. Special or Other Calendars
Rule 134. Continuances
TITLE XIV. - TRIALS
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
TITLE XV. - DECISION (FOOTNOTE 1)
Rule 155. Computation by Parties for Entry of Decision
Rule 156. Estate Tax Deduction Developing at or After Trial
Rule 157. Motion to Retain File in Estate Tax Case Involving Section 6166 Election
TITLE XVI. - POST-TRIAL PROCEEDINGS
Rule 160. Harmless Error
Rule 161. Motion for Reconsideration of Findings or Opinion
Rule 162. Motion to Vacate or Revise Decision
Rule 163. No Joinder of Motions Under Rules 161 and 162
TITLE XVII. - SMALL TAX CASES
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
TITLE XVIII. - SPECIAL TRIAL JUDGES
Rule 180. Assignment
Rule 181. Powers and Duties
Rule 182. Cases Involving $10,000 or Less
Rule 183. Cases Involving More than $10,000
TITLE XIX. - APPEALS
Rule 190. How Appeal Taken
Rule 191. Preparation of the Record on Appeal
Rule 192. Bond to Stay Assessment and Collection
Rule 193. Appeals from Interlocutory Orders
TITLE XX. - PRACTICE BEFORE THE COURT
Rule 200. Admission to Practice and Periodic Registration Fee
Rule 201. Conduct of Practice Before the Court
Rule 202. Disqualification, Suspension, or Disbarment
TITLE XXI. - DECLARATORY JUDGMENTS
Rule 210. General
Rule 211. Commencement of Action for Declaratory Judgment
Rule 212. Designation of Place for Submission to the Court
Rule 213. Other Pleadings
Rule 214. Joinder of Issue in Action for Declaratory Judgment
Rule 215. Joinder of Parties
Rule 216. Intervention in Retirement Plan Actions
Rule 217. Disposition of Actions for Declaratory Judgment
Rule 218. Procedure in Actions Heard by a Special Trial Judge of the Court
TITLE XXII. - DISCLOSURE ACTIONS
Rule 220. General
Rule 221. Commencement of Disclosure Action
Rule 222. Designation of Place of Hearing
Rule 223. Other Pleadings
Rule 224. Joinder of Issue
Rule 225. Intervention
Rule 226. Joinder of Parties
Rule 227. Anonymous Parties
Rule 228. Confidentiality
Rule 229. Burden of Proof
Rule 229A. Procedure in Actions Heard by a Special Trial Judge of the Court
TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
Rule 230. General
Rule 231. Claims for Litigation and Administrative Costs
Rule 232. Disposition of Claims for Litigation and Administrative Costs
Rule 233. Miscellaneous
TITLE XXIV. - PARTNERSHIP ACTIONS
Rule 240. General
Rule 241. Commencement of Partnership Action
Rule 242. Designation of Place or Trial
Rule 243. Other Pleadings
Rule 244. Joinder of Issue in Partnership Action
Rule 245. Intervention and Participation
Rule 246. Service of Papers
Rule 247. Parties
Rule 248. Settlement Agreements
Rule 249. Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items
Rule 250. Appointment and Removal of the Tax Matters Partner
Rule 251. Decisions
TITLE XXV. - SUPPLEMENTAL PROCEEDINGS
Rule 260. Proceeding to Enforce Overpayment Determination
Rule 261. Proceeding to Redetermine Interest on Deficiency
Rule 262. Proceeding to Modify Decision in Estate Tax Case Involving Section 6166 Election
TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS
App. I. Forms *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
App. II. Page 2 of App. II *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
App. III. Fees and charges *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
App. IV. Places of trial
Form 1. Second page of Form 1 *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 2. Petition (Small tax case) *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 3. Entry of appearance *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 4. Designation of place of trial *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 5. Subpoena *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 6. Second page of Form 6 *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 7. Certificate on return *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 8. Notice of appeal to Court of Appeals *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 9. Appeal bond, corporate surety *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 10. Page 2 of Form 10 *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 11. Power of attorney and agreement by corporation *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 12. Power of attorney and agreement by individuals *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 13. Certificate of service
Form 14. Notice of election to intervene *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 15. Notice of election to participate *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Form 16. Petition for administrative costs (sec. 7430(f)(2)) *** ILLUSTRATIONS OR TABLE DATA OMITTED ***
Rule 270. General
Rule 271. Commencement of Action for Administrative Costs
Rule 272. Other Pleadings
Rule 273. Joinder of Issue in Action for Administrative Costs
Rule 274. Applicable Small Tax Case Rules
26 USC TITLE 26 (01/24/94)
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