Skip to content

26 U.S.C. § 7465

Title 26 Chapter 76 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
Sections in this chapter

§ 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).

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.