Internal Revenue Code:Rule 3. Definitions

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Location in Internal Revenue Code

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

Statute

    Rule 3. Definitions
 
      (a) Division: The Chief Judge may from time to time divide the
    Court into Divisions of one or more Judges and, in case of a
    Division of more than one Judge, designate the chief thereof.
      (b) Clerk: Reference to the Clerk in these Rules means the Clerk
    of the United States Tax Court.
      (c) Commissioner: Reference to Commissioner in these Rules means
    the Commissioner of Internal Revenue.
      (d) Special Trial Judge: The term Special Trial Judge as used in
    these Rules refers to a judicial officer appointed pursuant to Code
    Section 7443A(a). See Rule 180.
      (e) Time: As provided in these Rules and in orders and notices of
    the Court, time means standard time in the location mentioned
    except when advanced time is substituted therefor by law.  For
    computation of time, see Rule 25.
      (f) Business Hours: As to the Court's business hours, see Rule
    10(d).
      (g) Filing: For requirements as to filing with the Court, see
    Rule 22.
      (h) Code: Any reference or citation to the Code relates to the
    Internal Revenue Code of 1986, as in effect for the relevant period
    or the relevant time.