All Tax Court RulesTax Court RulesTitle XXX · Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
Title XXX · Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
7 rules in this Title of the U.S. Tax Court Rules of Practice and Procedure.
The Rules are free. A Docket.tax subscription turns the entire U.S. Tax Court into a research platform — full-text search across every rule, opinion, and order; insight into how judges and counsel actually litigate; and AI that tracks your cases for you.
Full-text search — every rule, opinion, order, and brief — by any phrase.
Counsel & Judge Search — records, caseloads, and the opinions each judge has written.
Research & Ask — ask a tax question and get a memo with cited authorities.
AI case timelines & calendaring — deadlines and milestones, generated automatically.
Opinion alerts & database — know the moment the Court acts on a case you follow.
Track up to 1,000 dockets — monitor your whole practice in one place.