JOINDER OF ISSUE

Tax Court Rules of Practice and Procedure

Rule: 224

Jurisdiction: US

Bluebook Citation: T.C. R. 224

RULE 224. JOINDER OF ISSUE A disclosure action shall be deemed at issue upon the filing of the reply or at the expiration of the time for doing so. (As effective October 3, 2008, 130 T.C. 531. For prior history, see 68 T.C. 1058 (1977).)

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