Provisions of special application to transferees

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JUDICIAL PROCEEDINGS
  6. The Tax Court
  7. PROCEDURE
  8. Provisions of special application to transferees

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

§7465. Provisions of special application to transferees

(1) For rules of burden of proof in transferee proceedings, see section 6902(a).

(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).

(Aug. 16, 1954, ch. 736, 68A Stat. 888 , §7463; renumbered §7464, Pub. L. 91–172, title IX, §957(a), Dec. 30, 1969, 83 Stat. 733 ; renumbered §7465, Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407 .)


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