{"data":{"id":"us/26-u.s.c.-7465","jurisdiction":"us","citation":"26 U.S.C. § 7465","heading":"Provisions of special application to transferees","body":"(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).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d4b2719f9fb3e43f02a281e43f54c0c122bd827ef189139ebad9a19750c9c404","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7464","next":"us/26-u.s.c.-7466"},"notice":"GroundRules: Original legal text. Not legal advice."}