United States Code (Last Updated: May 24, 2014) |
AppendixAA 28a. JUDICIAL PERSONNEL FINANCIAL DISCLOSURE REQUIREMENTS |
CourtRules FEDERAL RULES OF APPELLATE PROCEDURE |
Title III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT |
CourtRule 14. Applicability of Other Rules to the Review of a Tax Court Decision
Latest version.
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All provisions of these rules, except Rules 4–9, 15–20, and 22–23, apply to the review of a Tax Court decision.
(As amended Apr. 24, 1998 , eff. Dec. 1, 1998 .)
Miscellaneous
The proposed rule continues the present uniform practice of the circuits of regulating review of decisions of the Tax Court by the general rules applicable to appeals from judgments of the district courts.
The language of the rule is amended to make the rule more easily understood. In addition to changes made to improve the understanding, the Advisory Committee has changed language to make style and terminology consistent throughout the appellate rules. These changes are intended to be stylistic only.