26 U.S. Code Chapter 70, 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.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.