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← Rule 303 · Other PleadingsRule 305 · Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership →

Rule 304 — Joinder of Issue in Large Partnership Actions

A large partnership action shall be deemed at issue as provided by Rule 38.

(As effective October 3, 2008, 130 T.C. 575. For prior history, see 120 T.C. 699 (2003).)

As amended through August 2024.

← Rule 303 · Other PleadingsRule 305 · Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership →
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