---
type: "LegalText"
title: "26 U.S.C. § 7465"
description: "Provisions of special application to transferees"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "76"
chapter_name: "JUDICIAL PROCEEDINGS"
section: "7465"
citation: "26 U.S.C. § 7465"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7465"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "73f312797ccd558596c92035a2af54e77edf0607e692c801189db3182bd5ac40"
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text_hash: "cc10395418801394ca9fc28105f720918cfac3e48da7a69b973f13c0d4781fb9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7465 - Provisions of special application to transferees

## Text

(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.)