Current through Pub. L. 119-100Open in workspace

§ 7465 Provisions of special application to transferees

(1) For rules of burden of proof in transferee proceedings, see section .

(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 .

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7465

Source: decipher.legal/usc/26/7465 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)