Internal Revenue Code:Rule 2. Effective Date

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;
             DEFINITIONS

Statute

    Rule 2. Effective Date
 
      (a) Adoption: These Rules, except as otherwise provided, will
    take effect on August 1, 1998. They govern all proceedings and
    cases commenced after they take effect, and also all further
    proceedings in cases then pending, except to the extent that in the
    opinion of the Court their application, in a particular case
    pending when the Rules take effect, would not be feasible or would
    work injustice, in which event the former procedure applies.
      (b) Amendments: Amendments to these Rules shall state their
    effective date.  Amendments shall likewise govern all proceedings
    both in cases pending on or commenced after their effective date,
    except to the extent otherwise provided, and subject to the further
    exception provided in paragraph (a) of this Rule.
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