Internal Revenue Code:Rule 160. Harmless Error
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE XVI. - POSTTRIAL PROCEEDINGS
Statute
Rule 160. Harmless Error
No error in either the admission or exclusion of evidence, and no
error or defect in any ruling or order or in anything done or
omitted by the Court or by any of the parties, is ground for
granting a new trial or for vacating, modifying, or otherwise
disturbing a decision or order, unless refusal to take such action
appears to the Court inconsistent with substantial justice. The
Court at every stage of a case will disregard any error or defect
which does not affect the substantial rights of the parties.
