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26 U.S.C. 7465: Provisions of special application to transfereesText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§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).

( 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 .)