26 U.S. Code § 7465 - Provisions of special application to transferees

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(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).

Source

(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.)

 

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