26 USC Subtitle F, CHAPTER 70, Subchapter A, PART II: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle F / CHAPTER 70 / Subchapter A / PART II / Front Matter   Next >>
 
26 USC Subtitle F, CHAPTER 70, Subchapter A, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.Subchapter A-JeopardyPART II-JEOPARDY ASSESSMENTS
Jump To: Amendments

PART II-JEOPARDY ASSESSMENTS

Sec.
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), Sept. 2, 1974, 88 Stat. 932 , substituted "gift, and certain excise taxes" for "and gift taxes" in items 6861 and 6862.