26 U.S. Code PART II— JEOPARDY ASSESSMENTS
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.
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.