26 USC Subtitle F, CHAPTER 70, Subchapter B: Front Matter
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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.
Jump To: MiscellaneousAmendments

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.

        

Editorial Notes

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.