There is a newer version
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2016 US Code
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
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26 U.S.C. § 7465 (2016) |
§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.) |
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 7465 |
2016 |
January 6, 2017 |
No |
standard |
83 Stat. 733 94 Stat. 3407 |
Public Law 91-172, Public Law 96-589 |
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