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Rule 214 — Joinder of Issue in Action for Declaratory Judgment
An action for declaratory judgment shall be deemed at issue upon the filing of the reply or at the expiration of the time for doing so.
(As amended and effective October 3, 2008, 130 T.C. 519. For prior history, see 64 T.C. 1187 (1975); 68 T.C. 1045 (1977).)
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