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  1. LII
  2. U.S. Code
  3. Title 26
  4. Subtitle F
  5. CHAPTER 70
  6. Subchapter A
  7. PART II
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26 U.S. Code Part II - JEOPARDY ASSESSMENTS

  • U.S. Code
  • Notes
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  1. § 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
  2. § 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
  3. § 6863. Stay of collection of jeopardy assessments
  4. § 6864. Termination of extended period for payment in case of carryback
Editorial Notes
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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