Section 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. - Tax Court
- The term "Tax Court" means the United States Tax Court.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.