26 USC App Rule 312: Designation of Place of Trial
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26 USC App Rule 312: Designation of Place of Trial
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 312. Designation of Place of Trial

At the time of filing a petition for declaratory judgment with respect to an oversheltered return, the petitioner shall file a designation of place of trial in accordance with Rule 140.