26 USC App Rule 214: Joinder of Issue in Action for Declaratory Judgment
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26 USC App Rule 214: Joinder of Issue in Action for Declaratory Judgment
From Title 26-AppendixTITLE XXI.-DECLARATORY JUDGMENTS

Rule 214. Joinder of Issue in Action for Declaratory Judgment

An action for declaratory judgment shall be deemed at issue upon the filing of the reply or at the expiration of the time for doing so.