26 USC App Rule 233: Miscellaneous
From Title 26-AppendixTITLE XXIII.-CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
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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(b) (petition in a declaratory judgment 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).
Effective Date of Amendment
Amendment of Rule effective for claims for litigation or administrative costs filed with respect to proceedings commenced after July 30, 1996.