Internal Revenue Code:Rule 80. General Provisions
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE VIII. - DEPOSITIONS
Statute
Rule 80. General Provisions
(a) General: On complying with the applicable requirements,
depositions to perpetuate evidence may be taken in a pending case
before trial (Rule 81), or in anticipation of commencing a case in
this Court (Rule 82), or in connection with the trial (Rule 83).
Depositions under this Title may be taken only for the purpose of
making testimony or any document or thing available as evidence in
the circumstances herein authorized by the applicable Rules.
Depositions for discovery purposes may be taken only in accordance
with Rules 74, 75, and 76.
(b) Other Applicable Rules: For Rules concerned with the timing
and frequency of depositions, supplementation of answers,
protective orders, effect of evasive or incomplete answers or
responses, and sanctions and enforcement action, see Title X. For
provisions relating to tender of fees and other amounts to the
witness to be deposed, see Rule 148(b).
