CHAPTER 70 — Jeopardy, Receiverships, Etc.
10 sections.
Subchapter A — Jeopardy 7 sections
PART I — TERMINATION OF TAXABLE YEAR 2 sections
PART II — JEOPARDY ASSESSMENTS 4 sections
- § 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