26 USC App Rule 39: Pleading Special Matters
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26 USC App Rule 39: Pleading Special Matters
From Title 26-AppendixTITLE IV.-PLEADINGS

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.