JOINDER OF ISSUE IN PARTNERSHIP ACTION
Tax Court Rules of Practice and Procedure
RULE 244. JOINDER OF ISSUE IN PARTNERSHIP ACTION A partnership action shall be deemed at issue upon the later of: (1) (2) The time provided by Rule 38, or the expiration of the period within which a notice of election to intervene or to participate may be filed under Rule 245(a) or (b). (As effective October 3, 2008, 130 T.C. 548. For prior history, see 90 T.C. 1368 (1988).)
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