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← Rule 156 · Estate Tax Deduction Developing At or After TrialRule 160 · Harmless Error →

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.

(As effective October 3, 2008, 130 T.C. 484. For prior history, see 93 T.C. 964–65 (1989).)

As amended through August 2024.

← Rule 156 · Estate Tax Deduction Developing At or After TrialRule 160 · Harmless Error →
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