26 U.S. Code Part II - JEOPARDY ASSESSMENTS
- § 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.
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