Statute · United States Code
26 U.S.C. § 7465 — Provisions of special application to transferees
26 U.S.C. § 7465
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- litigation
(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).
Citator
26 U.S.C. § 7465 — Provisions of special application to transferees is in force in the current edition of the Code, and nothing recorded condemns it.
(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).