Internal Revenue Code:Rule 146. Determination of Foreign Law

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS

Statute

    Rule 146. Determination of Foreign Law
 
      A party who intends to raise an issue concerning the law of a
    foreign country shall give notice in the pleadings or other
    reasonable written notice.  The Court, in determining foreign law,
    may consider any relevant material or source, including testimony,
    whether or not submitted by a party or otherwise admissible.  The
    Court's determination shall be treated as a ruling on a question of
    law.
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