U.S. Code > Appendix to Title 26 > TITLE XXX.—ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED RETURN > Rule 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)

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.