Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7465. Provisions of special application to transferees
Statutory text
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).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 888, § 7463 · 68A Stat. 888
Enacted · 26 U.S.C. § 7465
Aug. 16, 1954, ch. 736, 68A Stat. 888, § 7463
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 888, § 7463
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
1954–1980 · 3 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 888, § 7463
- 1969renumbered § 7464, Pub. L. 91–172, title IX, § 957(a), , 83 Stat. 733
- 1980renumbered § 7465, Pub. L. 96–589, § 6(c)(1), , 94 Stat. 3407.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 888, § 7463; renumbered § 7464, Pub. L. 91–172, title IX, § 957(a), , 83 Stat. 733; renumbered § 7465, Pub. L. 96–589, § 6(c)(1), , 94 Stat. 3407.)