Title 26 — Internal Revenue CodeRelease 119-73not60
§7465 Provisions of Special Application to Transferees
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part II— PROCEDURE › § 7465
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
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Citation
26 U.S.C. § 7465
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60