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
This section points to other provisions for two rules in Tax Court transferee proceedings: burden of proof and a transferee’s right to examine evidence.
(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).
For rules of burden of proof in transferee proceedings, see section 6902(a).
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.)
- 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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