26-U.S.C.-7465

§7465 – Provisions of Special Application to Transferees

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7465

Details

• Reference: Section 7465
• Legend: §7465 – Provisions of Special Application to Transferees
• USCode Year: 2013

Provision Content

(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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7459, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7454 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7454, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

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