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← Rule 314 · Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)Rule 316 · Action for Declaratory Judgment →

Rule 315 — Disposition of Action for Declaratory Judgment

(OVERSHELTERED RETURN) Disposition of an oversheltered return action generally will be by trial, conducted in accordance with the Rules contained in Title XIV. In addition, an action for declaratory judgment may be decided without a trial in accordance with the Rules contained in Title XII.

(As effective October 3, 2008, 130 T.C. 578. For prior history, see 120 T.C. 706 (2003).)

As amended through August 2024.

← Rule 314 · Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)Rule 316 · Action for Declaratory Judgment →
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