26 USC App Rule 178: Transcripts of Proceedings
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26 USC App Rule 178: Transcripts of Proceedings
From Title 26-AppendixTITLE XVII.-SMALL TAX CASES

Rule 178. Transcripts of Proceedings

The hearing in, or trial of, a small tax case shall be stenographically reported or otherwise reported but a transcript thereof need not be made unless the Court otherwise directs.