Jeopardy assessments of income, estate, gift, and certain excise taxes.
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
Stay of collection of jeopardy assessments.
Termination of extended period for payment in case of carryback.
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
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Description of Change
Statutes at Large
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