Internal Revenue Code:Rule 38. Joinder of Issue

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS

Statute

    Rule 38. Joinder of Issue
 
      A case shall be deemed at issue upon the filing of the answer,
    unless a reply is required under Rule 37, in which event it shall
    be deemed at issue upon the filing of a reply or the entry of an
    order disposing of a motion under Rule 37(c) or the expiration of
    the period specified in Rule 37(c) in case the Commissioner fails
    to move.  With respect to declaratory judgment actions, disclosure
    actions, partnership actions, and administrative costs actions, see
    Rules 214, 224, 244, and 273, respectively.
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