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26 U.S.C. § 7465 — Provisions of special application to transferees
Federal law — U.S. Code and appendices · legal_authorities
(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).
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Source location: Title 26, Chapter 76, § 7465; chapter-076-judicial-proceedings.md
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(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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—
(1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,
(2) $50,000, in the case of the tax imposed by chapter 11,
(3) $50,000 for any one calendar year, in the case of the tax imposed by chapter 12, or
(4) $50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),
at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
**(b) Finality of decisions** A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
**(c) Limitation of jurisdiction** In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded
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Federal law — U.S. Code and appendices · legal_authorities
The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3926
TITLE 26—INTERNAL REVENUE CODE
§ 7464
Subsec. (f). Pub. L. 92–512, § 203(b)(1), added subsec. (f).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2015 AMENDMENT
Pub. L. 114–113, div. Q, title IV, § 422(b), Dec. 18, 2015,
129 Stat. 3123, provided that: ‘‘The amendments made
by this section [amending this section] shall apply to
cases pending as of the day after the date of the enact-
ment of this Act [Dec. 18, 2015], and cases commenced
after such date of enactment.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105–206 applicable to pro-
ceedings commenced after July 22, 1998, see section
3103(c) of Pub. L. 105–206, set out as a note under section
7436 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Pub. L. 98–369, div. A, title IV, § 461(b), July 18, 1984,
98 Stat. 823, provided that: ‘‘The amendments made by
this section [amending this section] shall take effect on
the date of the enactment of this Act [July 18, 1984].’’
EFFECTIVE DATE OF 1982 AMENDMENT
Pub. L. 97–362, title I, § 106(a)(2), Oct. 25, 1982, 96 Stat.
1730, provided that: ‘‘The amendment made by this sub-
section [amending this section] shall apply with re-
spect to petitions filed after the date of the enactment
of this Act [Oct. 25, 1982].’’
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–222 effective Apr. 1, 1980,
see section 105(b)(1) of Pub. L. 96–222, set out as a note
under section 7456 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95–600, title V, § 502(d), Nov. 6, 1978, 92 Stat.
2879, provided that:
‘‘(1) SUBSECTION (a).—The amendments made by sub-
section (a) [amending this section] shall take effect on
the first day of the first calendar month beginning
more than 180 days after the date of the enactment of
this Act [N
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