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

U.S. Code/Title 26/§ 7465

Title 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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((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-119-73not60 (2026-01-23)