§6902. Provisions of special application to transferees — Inbound Citations
26 U.S.C. § 6902
Cited by 3 provisions in release 119-102.
Citations to §6902(a)
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(c) For provisions relating to burden of proof as to transferee liability, see section 6902(a).
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(1) For rules of burden of proof in transferee proceedings, see section 6902(a).
Citations to §6902(b)
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(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).