U.S. Code › Title 26 › Subtitle F › Chapter 70 › Subchapter A › Part II

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.

 

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