26 USC Appendix Rule 312 - Designation of Place of Trial
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26 USC Appendix Rule 312 - Designation of Place of Trial
At the time of filing a petition for declaratory judgment with respect to an oversheltered return, the petitioner shall file a designation of place of trial in accordance with Rule
140
.
‹ 26 USC Appendix Rule 311 - Commencement of Action for Declaratory Judgment (Oversheltered Return)
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