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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7465

Provisions of special application to transferees

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

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

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART II - PROCEDURE Sec. 7465 - Provisions of special application to transferees From the U.S. Government Publishing Office, www.gpo.gov

§7465. Provisions of special application to transferees

(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.)

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7465
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The statutory text of 26 U.S.C. § 7465 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7464 26 U.S.C. § 7466 →
Ch. 76 — JUDICIAL PROCEEDINGS
26 U.S.C. § 740126 U.S.C. § 740226 U.S.C. § 740326 U.S.C. § 740426 U.S.C. § 740526 U.S.C. § 740626 U.S.C. § 740726 U.S.C. § 740826 U.S.C. § 740926 U.S.C. § 741026 U.S.C. § 742126 U.S.C. § 742226 U.S.C. § 742326 U.S.C. § 742426 U.S.C. § 742526 U.S.C. § 742626 U.S.C. § 742726 U.S.C. § 742826 U.S.C. § 742926 U.S.C. § 743026 U.S.C. § 743126 U.S.C. § 743226 U.S.C. § 743326 U.S.C. § 7433A26 U.S.C. § 743426 U.S.C. § 743526 U.S.C. § 743626 U.S.C. § 743726 U.S.C. § 744126 U.S.C. § 7442
26 U.S.C. — public domain ← All Legislation
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