§ 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.)

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Aug. 16, 1954, ch. 736
68A Stat. 888
Pub. L. 91–172, title IX, § 957(a)
83 Stat. 733
Pub. L. 96–589, § 6(c)(1)
94 Stat. 3407

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§ 7465

Provisions of special application to transferees

U.S.C.×2

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 888

Pub. L.Pub. L. 91–172, title IX, § 957(a)

Stat.83 Stat. 733

Pub. L.Pub. L. 96–589, § 6(c)(1)

Cites 6 · showing 5Cited by 2 across 1 source