26 USC App Rule 170: General
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26 USC App Rule 170: General
From Title 26-AppendixTITLE XVII.-SMALL TAX CASES

Rule 170. General

The Rules of this Title XVII, referred to herein as the "Small Tax Case Rules," set forth the special provisions which are to be applied to small tax cases as defined in Rule 171. See Code Section 7463 (Appendix II). Except as otherwise provided in these Small Tax Case Rules, the other rules of practice of the Court are applicable to such cases.