U.S Code last checked for updates: Apr 26, 2024
§ 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