For rules of burden of proof in transferee proceedings, see section 6902(a).
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. 73668A Stat. 888Pub. L. 91–172, title IX, § 957(a)83 Stat. 733Pub. L. 96–589, § 6(c)(1)94 Stat. 3407(, , § 7463; renumbered § 7464, , , ; renumbered § 7465, , , .)