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26 U.S.C. § 7465

Title 26 Chapter 76 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 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).

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