26 USC App Rule 92: Cases Consolidated for Trial
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26 USC App Rule 92: Cases Consolidated for Trial
From Title 26-AppendixTITLE IX.-ADMISSIONS AND STIPULATIONS

Rule 92. Cases Consolidated for Trial

With respect to a common matter in cases consolidated for trial, the reference to a "party" in this Title IX or in Title X shall mean any party to any of the consolidated cases involving such common matter.