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← Rule 155 · Computation by Parties for Entry of DecisionRule 157 · Motion to Retain File in Estate Tax Case Involving Section 6166 Election →

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.

(As effective October 3, 2008, 130 T.C. 484. For prior history, see 60 T.C. 1143 (1973); 93 T.C. 964 (1989).)

As amended through August 2024.

← Rule 155 · Computation by Parties for Entry of DecisionRule 157 · Motion to Retain File in Estate Tax Case Involving Section 6166 Election →
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