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

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 44 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section just points to other parts of the tax law that cover special rules for people who received property from a taxpayer (transferees) in Tax Court cases — one about who has to prove what, and one about the Tax Court's power to let a transferee examine records.

(1) For the rules on who carries the burden of proof in a case involving a transferee (someone who received property from a taxpayer), see section 6902(a). (2) For the Tax Court's authority to make rules letting a transferee examine the taxpayer's books, records, and other evidence, see section 6902(b).

the actual law source: uscode.house.gov ↗public domain

(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).

Source credit: (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.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1969Amended · Pub. L. 91-172 · 83 Stat. 733
1980Amended · Pub. L. 96-589 · 94 Stat. 3407

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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