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.

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.

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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