Internal Revenue Code:Rule 30. Pleadings Allowed

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS

Statute

    Rule 30. Pleadings Allowed
 
      There shall be a petition and an answer, and, where required
    under these Rules, a reply.  No other pleading shall be allowed,
    except that the Court may permit or direct some other responsive
    pleading. (See Rule 175(b) as to small tax cases.)
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