§ 7465 - Provisions of special application to transferees

CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court

(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).