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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7465

Provisions of special application to transferees

Official textgovinfo.govlast amended

# (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).

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Nearby sections (25 sections)
  1. 7453 · Rules of practice, procedure, and evidence
  2. 7454 · Burden of proof in fraud, foundation manager, and transferee…
  3. 7455 · Service of process
  4. 7456 · Administration of oaths and procurement of testimony
  5. 7457 · Witness fees
  6. 7458 · Hearings
  7. 7459 · Reports and decisions
  8. 7460 · Provisions of special application to divisions
  9. 7461 · Publicity of proceedings
  10. 7462 · Publication of reports
  11. 7463 · Disputes involving $50,000 or less
  12. 7464 · Intervention by trustee of debtor's estate
  13. 7465 · Provisions of special application to transferees
  14. 7466 · Judicial conduct and disability procedures
  15. 7470 · Administration
  16. 7470A · Judicial conference
  17. 7471 · Employees
  18. 7472 · Expenditures
  19. 7473 · Disposition of fees
  20. 7474 · Fee for transcript of record
  21. 7475 · Practice fee
  22. 7476 · Declaratory judgments relating to qualification of certain…
  23. 7477 · Declaratory judgments relating to value of certain gifts
  24. 7478 · Declaratory judgments relating to status of certain governmental…
  25. 7479 · Declaratory judgments relating to eligibility of estate with…
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