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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC. |
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SubChapter A. Jeopardy |
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Part II. JEOPARDY ASSESSMENTS |
| § 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes |
| § 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes |
| § 6863. Stay of collection of jeopardy assessments |
| § 6864. Termination of extended period for payment in case of carryback |
Amendments
1974—Pub. L. 93–406, title II, § 1016(b)(5),