§74914
2 cases·2 cited
Statute Text — 26 U.S.C. §74914
Statute text not available for this section.
2 Citing Cases
I 0 - Petitioner edoesenot/con end that -section 7491(a) applies, nor hássshe establiished,t-hat therrequirements of esection 74914(a) (2) have beensmet .
The Question of the Burden of Proof In its posttrial brief the estate for the first time interposed section 74914 and argued that the burden of proof should shift to respondent with respect to the remaining valuation question.