Internal Revenue Code:Rule 150. Record of Proceedings

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Contents


Location in Internal Revenue Code


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

Statute

    Rule 150. Record of Proceedings
 
      (a) General: Hearings and trials before the Court shall be
    recorded or otherwise reported, and a transcript thereof shall be
    made if, in the opinion of the Court or the Judge presiding at a
    hearing or trial, a permanent record is deemed appropriate.
    Transcripts shall be supplied to the parties and other persons at
    such charges as may be fixed or approved by the Court.
      (b) Transcript as Evidence: Whenever the testimony of a witness
    at a trial or hearing which was recorded or otherwise reported is
    admissible in evidence at a later trial or hearing, it may be
    proved by the transcript thereof duly certified by the person who
    reported the testimony.
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