26 U.S.C. § 7465

§ 7465. Provisions of special application to transferees

52 words · amended 2 times

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The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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).