Internal Revenue Code:Rule 156. Estate Tax Deduction Developing at or After Trial

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XV. - DECISION

Statute

    Rule 156. Estate Tax Deduction Developing at or After Trial
 
      If the parties in an estate tax case are unable to agree under
    Rule 155, or under a remand, upon a deduction involving expenses
    incurred at or after the trial, then any party may move to reopen
    the case for further trial on that issue.
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