26 USC App Rule 244: Joinder of Issue in Partnership Action
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26 USC App Rule 244: Joinder of Issue in Partnership Action
From Title 26-AppendixTITLE XXIV.-PARTNERSHIP ACTIONS

Rule 244. Joinder of Issue in Partnership Action

A partnership action shall be deemed at issue upon the later of:

(1) the time provided by Rule 38, or

(2) the expiration of the period within which a notice of election to intervene or to participate may be filed under Rule 245(a) or (b).