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).


(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.)

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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