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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle F. Procedure and Administration
 Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC.
 SubChapter B. Receiverships, Etc.

  SubChapter B. Receiverships, Etc.

§ 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§ 6872. Suspension of period on assessment
§ 6873. Unpaid claims

Amendments

Amendments

1980—Pub. L. 96–589, § 6(g)(3)(A), (B), Dec. 24, 1980, 94 Stat. 3410, substituted “Receiverships, Etc.” for “Bankruptcy and Receiverships” in subchapter heading, and “gift, and certain excise taxes in receivership proceedings, etc.” for “and gift taxes in bankruptcy and receivership proceedings” in item 6871.