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U.S. Code, Title 26, Internal Revenue Code, Appendix
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
Rule 178. Transcripts of Proceedings
The hearing in, or trial of, a small tax case shall be recorded or otherwise reported but a transcript thereof need not be made unless the Court otherwise directs.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "Rule 178. Transcripts of Proceedings," 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 July 11, 2025, http://www.originalsources.com/Document.aspx?DocID=8EKAD3FJUZEQ2VZ.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "Rule 178. Transcripts of Proceedings." 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. 11 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=8EKAD3FJUZEQ2VZ.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", 'Rule 178. Transcripts of Proceedings' 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 11 July 2025, from http://www.originalsources.com/Document.aspx?DocID=8EKAD3FJUZEQ2VZ.
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