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

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

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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 February 9, 2023, 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. 9 Feb. 2023. 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 9 February 2023, from http://www.originalsources.com/Document.aspx?DocID=8EKAD3FJUZEQ2VZ.