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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 71
TRANSFEREES AND FIDUCIARIES
§ 6902
Provisions of special application to transferees
View all text of Chapter 71 [§ 6901 - § 6905]
U.S. Code
Notes
§ 6902.
Provisions of special application to transferees
(a)
Burden of proof
(b)
Evidence
(
Aug. 16, 1954, ch. 736
,
68A Stat. 843
;
