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← Rule 313 · Other PleadingsRule 315 · Disposition of Action for Declaratory Judgment →

Rule 314 — Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)

An action for declaratory judgment under this Title XXX shall be deemed at issue as provided by Rule 38.

(As effective October 3, 2008, 130 T.C. 578. For prior history, see 120 T.C. 705–06 (2003).)

As amended through August 2024.

← Rule 313 · Other PleadingsRule 315 · Disposition of Action for Declaratory Judgment →
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