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 315. Disposition of Action for Declaratory Judgment (Oversheltered Return)

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.