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← Rule 250 · Appointment and Removal of the Tax Matters PartnerRule 255.1 · General →

Rule 251 — Decisions

A decision entered by the Court in a partnership action shall be binding on all parties. For the definition of parties, see Rule 247(a).

(As effective October 3, 2008, 130 T.C. 553. For prior history, see 90 T.C. 1379–80 (1988).)

As amended through August 2024.

← Rule 250 · Appointment and Removal of the Tax Matters PartnerRule 255.1 · General →
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