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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 76
JUDICIAL PROCEEDINGS
subchapter C
The Tax Court
part II
PROCEDURE
§ 7454
Burden of proof in fraud, foundation manager, and transferee cases
View all text of Part II [§ 7451 - § 7466]
U.S. Code
Notes
§ 7454.
Burden of proof in fraud, foundation manager, and transferee cases
(a)
Fraud
(b)
Foundation managers
(c)
Cross reference
(
Aug. 16, 1954, ch. 736
,
68A Stat. 884
;