Provisions of special application to transferees

26 U.S.C. § 7465
in effect
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(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).
26 U.S.C. § 7465 — Provisions of special application to transferees | United States Code | Corpus