CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC.›Subchapter A— Jeopardy›PART II— JEOPARDY ASSESSMENTS

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

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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