|
|
U.S. Code, Title 26, Internal Revenue Code, Appendix
Contents:
Show Summary
Hide Summary
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 173. Discontinuance of Proceedings
After the commencement of a trial of a small tax case, but before the decision in the case becomes final, the Court may order that the proceedings be discontinued under Code Section 7463, and that the case be tried under the Rules of Practice other than the Small Tax Case Rules, but such order will be issued only if (1) there are reasonable grounds for believing that the amount of the deficiency, or the claimed overpayment, in dispute will exceed $10,000 and (2) the Court finds that justice requires the discontinuance of the proceedings under Code Section 7463, taking into consideration the convenience and expenses for both parties that would result from the order.
Interim Amendment
For interim amendment of this Rule, see provisions set out after the Appendices to the Rules.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Rule 173. Discontinuance 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 December 6, 2024, http://www.originalsources.com/Document.aspx?DocID=UW1MV9VW8A7UY5M.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Rule 173. Discontinuance 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. 6 Dec. 2024. http://www.originalsources.com/Document.aspx?DocID=UW1MV9VW8A7UY5M.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Rule 173. Discontinuance 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 6 December 2024, from http://www.originalsources.com/Document.aspx?DocID=UW1MV9VW8A7UY5M.
|