26 USC App Rule 233: Miscellaneous
From Title 26-AppendixTITLE XXIII.-CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
Rule 233. Miscellaneous
For provisions prohibiting the inclusion of a claim for reasonable litigation and administrative costs in the petition, see Rules 34(b) (petition in a deficiency or liability action), 211(f) (petition in a revocation action), and 241(c) (petition in a partnership action). For provisions regarding discovery, see Rule 70(a)(2). For provisions prohibiting the introduction of evidence regarding a claim for reasonable litigation or administrative costs at the trial of the case, see Rule 143(a).