§ 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).
Source
(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.)