26 USC Subtitle F, CHAPTER 70, Subchapter B: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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.