Internal Revenue Code:Rule 170. General

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1 Location in Internal Revenue Code
2 Statute

Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XVII. - SMALL TAX CASES

Statute

    Rule 170. General
 
      The Rules of this Title XVII, referred to herein as the ''Small
    Tax Case Rules,'' set forth the special provisions which are to be
    applied to small tax cases as defined in Rule 171. See Code Section
    7463 (Appendix II). Except as otherwise provided in these Small Tax
    Case Rules, the other rules of practice of the Court are applicable
    to such cases.

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