RULE 157. MOTION TO RETAIN FILE IN ESTATE TAX CASE INVOLVING SECTION 6166 ELECTION
- In any estate tax case in which the time for payment of an
amount of tax imposed by Code Section 2001 has been extended under
Code Section 6166, the petitioner shall, after the decision is
entered but before it becomes final, move the Court to retain the
Court's official case file pending the commencement of any
supplemental proceeding under Rule
262.
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