§7465 — Provisions of special application to transferees
Statute Text — 26 U.S.C. §7465
(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).
0 Citing Cases
No citing cases found in the corpus.