26 USC Subtitle F, CHAPTER 70, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.Subchapter B-Receiverships, Etc.

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Subchapter B-Receiverships, Etc.

Sec.

6871.

Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

6872.

Suspension of period on assessment.

6873.

Unpaid claims.

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.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 6216, 6503, 7811 of this title.