Internal Revenue Code - Appendix

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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.

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 on 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. Trial Calendars

Rule 132. Special or Other Calendars

Rule 133. 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

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. - POSTTRIAL 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 of 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

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

TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

Rule 280. General

Rule 281. Commencement of Action for Review of Failure to Abate Interest

Rule 282. Designation of Place of Trial

Rule 283. Other Pleadings

Rule 284. Joinder of Issue in Action for Review of Failure to Abate Interest

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS (FOOTNOTE 1)

Rule 290. General

Rule 291. Commencement of Action for Redetermination of Employment Status

Rule 292. Designation of Place of Trial

Rule 293. Other Pleadings

Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status

Rule 295. Small Tax Case Procedure in Actions for Redetermination of Employment Status

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

Rule 300. General

Rule 301. Commencement of Large Partnership Action

Rule 302. Designation of Place of Trial

Rule 303. Other Pleadings

Rule 304. Joinder of Issue in Large Partnership Actions

Rule 305. Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED RETURN (FOOTNOTE 1)

Rule 310. General

Rule 311. Commencement of Action for Declaratory Judgment (Oversheltered Return)

Rule 312. Designation of Place of Trial

Rule 313. Other Pleadings

Rule 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)

Rule 315. Disposition of Action for Declaratory Judgment (Oversheltered Return)

Rule 316. Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action

TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

Rule 320. General

Rule 321. Commencement of Action for Determination of Relief from Joint and Several Liability on a Joint Return

Rule 322. Designation of Place of Trial

Rule 323. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return

Rule 324. Other Pleadings

Rule 325. Notice and Intervention

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

Rule 330. General

Rule 331. Commencement of Action

Rule 332. Designation of Place of Trial

Rule 333. Other Pleadings

Rule 334. Joinder of Issue in Lien and Levy Actions