Internal Revenue Code:Rule 161. Motion for Reconsideration of Findings or Opinion

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

Jump to: navigation, search

Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XVI. - POSTTRIAL PROCEEDINGS

Statute

    Rule 161. Motion for Reconsideration of Findings or Opinion
 
      Any motion for reconsideration of an opinion or findings of fact,
    with or without a new or further trial, shall be filed within 30
    days after a written opinion or the pages of the transcript that
    contain findings of fact or opinion stated orally pursuant to Rule
    152 (or a written summary thereof) have been served, unless the
    Court shall otherwise permit.
Retrieved from "http://www.taxalmanac.org/index.php/Internal_Revenue_Code:Rule_161._Motion_for_Reconsideration_of_Findings_or_Opinion"