Liability of Transferee of Property

Checkout our iOS App for a better way to browser and research.

Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.

As added by Acts 1977(ss), P.L.4, SEC.12.


Download our app to see the most-to-date content.