26 U.S. Code 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.

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 Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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