Internal Revenue Code:Rule 100. Applicability
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
REQUESTS FOR ADMISSION
Statute
Rule 100. Applicability
The Rules in this Title apply according to their terms to written
interrogatories (Rule 71), production of documents or things (Rule
72), examination by transferees (Rule 73), depositions (Rules 74,
75, 76, 81, 82, 83, and 84), and requests for admission (Rule 90).
Such procedures may be used in anticipation of the stipulation of
facts required by Rule 91, but the existence of such procedures or
their use does not excuse failure to comply with the requirements
of that Rule. See Rule 91(a)(2).
