Title 26, Internal Revenue CodeRelease 119-102

§7465 Provisions of Special Application to Transferees

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART II — PROCEDURE › § 7465

Last updated Aug 21, 2026|Official source

Summary

Look to section 6902(a) for the rules about who must prove things in legal cases involving transferees. Section 6902(b) lets the Tax Court make rules that allow a transferee to inspect the taxpayer’s books, records, and other evidence.

Full Legal Text

Title 26, §7465

Internal Revenue Code, Source: USLM XML via OLRC

(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).

Reference

Citations & Metadata

Citation

26 U.S.C. § 7465

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102