
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7465]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7465. Provisions of special application to transferees

            (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).

(Aug. 16, 1954, ch. 736, 68A Stat. 888, Sec. 7463; renumbered Sec. 7464, 
Pub. L. 91-172, title IX, Sec. 957(a), Dec. 30, 1969, 83 Stat. 733; 
renumbered Sec. 7465, Pub. L. 96-589, Sec. 6(c)(1), Dec. 24, 1980, 94 
Stat. 3407.)
