{"identifier":"/us/usc/t26/s7465","title":26,"num":"\u00a7\u202f7465.","heading":"Provisions of special application to transferees","text":"\u00a7\u202f7465.\nProvisions of special application to transferees\n(1) For rules of burden of proof in transferee proceedings, see section 6902(a).\n(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).","url":"https://projectusc.org/usc/t26/s7465.html","content":[{"t":"sec","id":"/us/usc/t26/s7465","children":[{"t":"num","text":"\u00a7\u202f7465."},{"t":"heading","text":"Provisions of special application to transferees"},{"t":"para","id":"/us/usc/t26/s7465/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" For rules of burden of proof in transferee proceedings, see section 6902(a).","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s7465/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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).","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}