1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 71
  5. § 6902

View all text of Chapter 71 [§ 6901 - § 6905]

§ 6902. Provisions of special application to transferees
(a) Burden of proof
(b) Evidence
(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 6902