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26 U.S.C. 6864: Termination of extended period for payment in case of carrybackText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.
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§6864. Termination of extended period for payment in case of carryback

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

( Aug. 16, 1954, ch. 736 , 68A Stat. 837 .)