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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 163. No Joinder of Motions Under Rules 161 and 162
Motions under Rules 161 and 162 shall be made separately from each other and not joined to or made part of any other motion.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "Rule 163. No Joinder of Motions Under Rules 161 and 162," 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 12, 2025, http://www.originalsources.com/Document.aspx?DocID=DJTIYFMIMKM2S88.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "Rule 163. No Joinder of Motions Under Rules 161 and 162." 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. 12 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=DJTIYFMIMKM2S88.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", 'Rule 163. No Joinder of Motions Under Rules 161 and 162' 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 12 July 2025, from http://www.originalsources.com/Document.aspx?DocID=DJTIYFMIMKM2S88.
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