# 26 U.S.C. § 7465: Provisions of special application to transferees

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7465>. Cite pinpoints as 26 U.S.C. § 7465(a)(1).

## § 7465(1)

For rules of burden of proof in transferee proceedings, see section 6902(a).

## § 7465(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).

## Connections

Cites: § 6902 Provisions of special application to transferees

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 888
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 733
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3407