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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 205
1994
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United States Code, Volume 5

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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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 584 pages
...guarantees of trustworthiness to the aforementioned hearsay exceptions, if the judge determines that (1) the statement is offered as evidence of a material...proponent can procure through reasonable efforts; and (ill) the general purposes of these rules and the interests of justice will best be served by admission...
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Reports of the Tax Court of the United States, Volume 65

United States. Tax Court - 1975 - 1272 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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Reports of the United States Tax Court, Volume 65

United States. Tax Court - 1975 - 1272 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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Reports of the United States Tax Court, Volume 92

United States. Tax Court - 1989 - 1448 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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Technical Corrections Act of 1977 (including Carryover Basis Provisions ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1977 - 488 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 - 404 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 Federal Rules of Evidence Annotated

Charles E. Wagner - 1980 - 300 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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Modern Visual Evidence

Gregory P. Joseph - 2018 - 1190 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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