26 U.S.C. § 6864

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2024 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC.

Subchapter A - Jeopardy

PART II - JEOPARDY ASSESSMENTS

Sec. 6864 - Termination of extended period for payment in case of carryback

From the U.S. Government Publishing Office, www.gpo.gov

§6864. Termination of extended period for payment in case of carryback

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

(Aug. 16, 1954, ch. 736, 68A Stat. 837.)

Official source