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 161. Motion for Reconsideration of Findings or Opinion

     Any motion for reconsideration of an opinion or findings of fact, with or without a new or further trial, shall be filed within 30 days after a written opinion or the pages of the transcript that contain findings of fact or opinion stated orally pursuant to Rule 152 (or a written summary thereof) have been served, unless the Court shall otherwise permit.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Rule 161. Motion for Reconsideration of Findings or Opinion," 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 October 3, 2022, http://www.originalsources.com/Document.aspx?DocID=LHNZRJ3KSDHDNIF.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Rule 161. Motion for Reconsideration of Findings or Opinion." 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. 3 Oct. 2022. http://www.originalsources.com/Document.aspx?DocID=LHNZRJ3KSDHDNIF.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Rule 161. Motion for Reconsideration of Findings or Opinion' 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 3 October 2022, from http://www.originalsources.com/Document.aspx?DocID=LHNZRJ3KSDHDNIF.