26Title 26The US tax code, read & explained

26 U.S.C. § 7465

§ 7465. Provisions of special application to transferees

52 words · amended 2 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 24, 1980 by the Public Law 96-589.

Every change, newest first (3)
  1. December 24, 1980Public Law 96-589
  2. December 30, 1969Tax Reform Act of 1969
  3. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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).