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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7465. — Provisions of special application to transferees · Congress.wiki

U.S. Code/Title 26/§ 7465

Title 26

26

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26 U.S.C. § 7465.Chapter 76

§ 7465

Provisions of special application to transferees

Title 26

1 min read

Subchapter: The Tax Court

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Back to Chapter 76 Previous: § 7464 Next: § 7466

((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).

Release: pl-119-83 (2026-04-13)