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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 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 4, 2024, 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. 4 Oct. 2024. 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 4 October 2024, from http://www.originalsources.com/Document.aspx?DocID=LHNZRJ3KSDHDNIF.
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