26 USC § 7465 - Provisions of special application to transferees

---
identifier: "/us/usc/t26/s7465"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7465 - Provisions of special application to transferees"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7465"
section_name: "Provisions of special application to transferees"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "II"
part_name: "PROCEDURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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).

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**Source Credit**: (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.)