§74913
1 cases·1 cited
Statute Text — 26 U.S.C. §74913
Statute text not available for this section.
1 Citing Cases
We ruled at trial that the burden of proof did not shift to respondent under section 74913 because petitioner failed to provide respondent the general ledgers he maintained during the years at issue as well as his tax returns for the years prior and subsequent to the years at issue.