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" A statement not specifically covered by any of the foregoing exceptions but having equivalent circumstantial guarantees of trustworthiness, if the court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 229
2000
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United States Code, Volumes 5-7

United States - 1988 - 1120 pages
...trustworthiness, if the court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is more probative on the point for which...proponent can procure through reasonable efforts; and (C) the general purposes of these rules and the interests of justice will best be served by admission...
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The Code of Federal Regulations of the United States of America

1995 - 584 pages
...circumstantial guarantees of trustworthiness to the aforementioned hearsay exceptions, if the judge determines (i) The statement is offered as evidence of a material...purposes of these rules and the interests of justice will test be served by admission of the statement into evidence. However, a statement may not be admitted...
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Reports of the Tax Court of the United States, Volume 65

United States. Tax Court - 1975 - 1276 pages
...trustworthiness." Second, it must be offered as evidence of a material fact. Third, the court must determine that the statement "is more probative on the point for...proponent can procure through reasonable efforts." This requirement is intended to insure that only statements which have high probative value and necessity...
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Reports of the United States Tax Court, Volume 98

United States. Tax Court - 1992 - 764 pages
...trustworthiness, if the court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is more probative on the point for which...proponent can procure through reasonable efforts: and 1C) the general purposes of these rules and the interests of justice will best be served by admission...
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Reports of the United States Tax Court, Volume 65

United States. Tax Court - 1975 - 1272 pages
...trustworthiness." Second, it must be offered as evidence of a material fact. Third, the court must determine that the statement "is more probative on the point for...proponent can procure through reasonable efforts." This requirement is intended to insure that only statements which have high probative value and necessity...
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Reports of the United States Tax Court, Volume 92

United States. Tax Court - 1989 - 1448 pages
..."equivalent circumstantial guarantees of trustworthiness," is offered as evidence of a material fact, is more probative on the point for which it is offered...proponent can procure through reasonable efforts, and its admissibility accords with the general purposes of the Federal Rules of Evidence and the interests...
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Technical Corrections Act of 1977, Including Carryover Basis Provisions ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1977 - 482 pages
...trustworthiness, if the Court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is more probative on the point for which...proponent can procure through reasonable efforts ; and (C) the general purposes of these rules and the interests of justice will best be served by admission...
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Estate and Gift Tax Carryover Basis and Generation-skipping Trust Provisions ...

United States. Congress. House. Committee on Ways and Means - 1977 - 400 pages
...trustworthiness, if the Court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is more probative on the point for which...proponent can procure through reasonable efforts ; and (C) the general purposes of these rules and the interests of justice will best be served by admission...
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Hearings, Reports and Prints of the House Committee on the District of Columbia

United States. Congress. House. Committee on the District of Columbia - 1977 - 1096 pages
...admitted only if the sentencing judge finds (A) that it is admissible under applicable exceptions, or is more probative on the point for which it is offered...proponent can procure through reasonable efforts and which the sentencing judge can consider during sentencing procedures, and (B) that the interests of...
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D.C. Criminal Code Revisions: Hearings Before the Subcommittee on Judiciary ...

United States. Congress. House. Committee on the District of Columbia. Judiciary Subcommittee - 1978 - 641 pages
...admitted only if the sentencing judge finds (A) that it is admissible under applicable exceptions, or is more probative on the point for which it is offered...proponent can procure through reasonable efforts and which the sentencing judge can consider during sentencing procedures, and (B) that the interests of...
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