Internal Revenue Code · 26 U.S.C.
§ 7465. Provisions of special application to transferees
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7465
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 30, 1969 by Pub. L. 91–172
- Last amended
- December 24, 1980 by Pub. L. 96–589
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 83 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
¶(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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 96–589
- Enacted by Pub. L. 91–172
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter C The Tax Court
- Part II PROCEDURE
Nearby sections
- § 7461 Publicity of proceedings
- § 7462 Publication of reports
- § 7463 Disputes involving $50,000 or less
- § 7464 Intervention by trustee of debtor’s estate
- § 7465 Provisions of special application to transferees
- § 7466 Judicial conduct and disability procedures