JOINDER OF ISSUE IN ACTION FOR DECLARATORY
Tax Court Rules of Practice and Procedure
RULE 314. JOINDER OF ISSUE IN ACTION FOR DECLARATORY JUDGMENT (OVERSHELTERED RETURN) An action for declaratory judgment under this Title XXX shall be deemed at issue as provided by Rule 38. (As effective October 3, 2008, 130 T.C. 578. For prior history, see 120 T.C. 705–06 (2003).)
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