Internal Revenue Code:Rule 39. Pleading Special Matters

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Contents


Location in Internal Revenue Code


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

Statute

    Rule 39. Pleading Special Matters
 
      A party shall set forth in the party's pleading any matter
    constituting an avoidance or affirmative defense, including res
    judicata, collateral estoppel, estoppel, waiver, duress, fraud, and
    the statute of limitations.  A mere denial in a responsive pleading
    will not be sufficient to raise any such issue.
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