26 USC App Rule 156: Estate Tax Deduction Developing at or After Trial
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26 USC App Rule 156: Estate Tax Deduction Developing at or After Trial
From Title 26-AppendixTITLE XV.-DECISION

Rule 156. Estate Tax Deduction Developing at or After Trial

If the parties in an estate tax case are unable to agree under Rule 155, or under a remand, upon a deduction involving expenses incurred at or after the trial, then any party may move to reopen the case for further trial on that issue.