26 USC App Rule 311: Commencement of Action for Declaratory Judgment (Oversheltered Return)
Result 1 of 1
   
 
<< Previous   TITLE 26 / APPENDIX / TITLE XXX. / RULE 311   Next >>
 
26 USC App Rule 311: Commencement of Action for Declaratory Judgment (Oversheltered Return)
From Title 26-AppendixTITLE XXX.-ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED RETURN

Rule 311. Commencement of Action for Declaratory Judgment (Oversheltered Return)

(a) Commencement of Action: An action for declaratory judgment shall be commenced by filing a petition with the Court. See Rule 22, relating to the place and manner of filing the petition, and Rule 32, relating to form of pleadings.

(b) Content of Petition: Every petition shall be entitled "Petition for Declaratory Judgment (Oversheltered Return)" and shall comply with the requirements of Rule 34(b), or shall, in the alternative, be substantially in accordance with Form 1 shown in Appendix I, except that "adjustment" shall be substituted therein for "deficiency or liability".

(c) Filing Fee: The fee for filing a petition for declaratory judgment shall be $60, payable at the time of filing.