---
kind: "section"
citation: "26 U.S.C. § 7465"
title: "26"
title_heading: "Internal Revenue Code"
number: "7465"
heading: "Provisions of special application to transferees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7465"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7465. Provisions of special application to transferees

- (1) For rules of burden of proof in transferee proceedings, see [section 6902(a)](/usc/26/6902.md?p=a).
- (2) For authority of [Tax Court](/usc/26/7701.md?p=a-27) to prescribe rules by which a transferee of property of a [taxpayer](/usc/26/7701.md?p=a-14) shall be entitled to examine books, records and other evidence, see [section 6902(b)](/usc/26/6902.md?p=b).

## Source credit

(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.)