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    Statute of limitations - US Tax Court
    0:27
    DEFINITIONS US Tax Court
    0:27
    Collateral estoppel
    1:40
    AMENDED PLEADINGS (RULE 41)
    1:26
    REPLY (RULE 37)
    2:13
    ANSWER (RULE 36)
    2:10
    REDETERMINATION OF S CORPORATION ITEMS
    0:23
    COLLATERAL JURISDICTION
    0:17
    TEFRA PARTNERSHIP ACTIONS (RULES 240-251)
    1:38
    PARTNERSHIP ACTIONS UNDER BBA SECTION 1101 (RULES 255.1-255.7)
    1:32
    CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS (RULES 230-233)
    0:30
    DECLARATORY JUDGMENTS (TAX COURT RULES 210-218)
    3:30
    DISCLOSURE ACTIONS (TAX COURT RULES 220-229A)
    3:08
    TRANSFEREE LIABILITY
    1:44
    ADDITIONS TO TAX
    3:08
    EXCISE TAX DEFICIENCY
    0:39
    INCOME TAX DEFICIENCY
    0:32
    IN GENERAL (RULE 13)
    3:52
    REDETERMINATION OF EMPLOYMENT STATUS (RULE 290-294)
    2:57
    MEMORY TOOL – NAP PJ + LIST + PRAYER
    0:36
    When to Request an Award of Costs
    1:18
    Qualified Offers
    0:53
    ACTIONS FOR ADMINISTRATIVE COSTS (RULE 270-274)
    3:34
    Recovery of What Costs
    3:04
    Modify Decision on §6166 Estate Election (Rule 262)
    0:16