U.S. Code, Title 26, Internal Revenue Code, Appendix

Contents:
Author: "U.S. Congress, Office of the Law Revision Counsel"

Show Summary

Rule 250. Appointment and Removal of the Tax Matters Partner

     (a) Appointment of Tax Matters Partner: If, at the time of commencement of a partnership action by a partner other than the tax matters partner, the tax matters partner is not identified in the petition, then the Court will take such action as may be necessary to establish the identity of the tax matters partner or to effect the appointment of a tax matters partner.

     (b) Removal of Tax Matters Partner: After notice and opportunity to be heard, (1) the Court may for cause remove a partner as the tax matters partner and (2) if the tax matters partner is removed by the Court, or if a partner’s status as the tax matters partner is terminated for reason other than removal by the Court, then the Court may appoint another partner as the tax matters partner if the partnership fails to designate a successor tax matters partner within such period as the Court may direct.

Contents:

Related Resources

None available for this document.

Download Options


Title: U.S. Code, Title 26, Internal Revenue Code, Appendix

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options


Title: U.S. Code, Title 26, Internal Revenue Code, Appendix

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Rule 250. Appointment and Removal of the Tax Matters Partner," U.S. Code, Title 26, Internal Revenue Code, Appendix in U.S. Code, Title 26, Internal Revenue Code, Appendix (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 23, 2024, http://www.originalsources.com/Document.aspx?DocID=CPAP6H6365IFS3W.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Rule 250. Appointment and Removal of the Tax Matters Partner." U.S. Code, Title 26, Internal Revenue Code, Appendix, in U.S. Code, Title 26, Internal Revenue Code, Appendix, Washington, D.C., Government Printing Office, 2002, Original Sources. 23 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=CPAP6H6365IFS3W.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Rule 250. Appointment and Removal of the Tax Matters Partner' in U.S. Code, Title 26, Internal Revenue Code, Appendix. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Appendix, Government Printing Office, Washington, D.C.. Original Sources, retrieved 23 April 2024, from http://www.originalsources.com/Document.aspx?DocID=CPAP6H6365IFS3W.