26 USC 7465: Provisions of special application to transferees
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle F / CHAPTER 76 / Subchapter C / PART II / § 7465   Next >>
 
26 USC 7465: Provisions of special application to transferees Text contains those laws in effect on December 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART II-PROCEDURE
Jump To: Source Credit

§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 .)