Internal Revenue Code:Rule 1. Scope of Rules and Construction

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;
             DEFINITIONS

Statute

    Rule 1. Scope of Rules and Construction
 
      (a) Scope: These Rules govern the practice and procedure in all
    cases and proceedings in the United States Tax Court. Where in any
    instance there is no applicable rule of procedure, the Court or the
    Judge before whom the matter is pending may prescribe the
    procedure, giving particular weight to the Federal Rules of Civil
    Procedure to the extent that they are suitably adaptable to govern
    the matter at hand.
      (b) Construction: These Rules shall be construed to secure the
    just, speedy, and inexpensive determination of every case.

References in Text

                             REFERENCES IN TEXT
      The Federal Rules of Civil Procedure, referred to in par. (a),
    are set out in the Appendix to Title 28, Judiciary and Judicial
    Procedure.
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