2018 US Code
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

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Citation 26 U.S.C. § 6864 (2018)
Section Name ยง6864. Termination of extended period for payment in case of carryback
Section Text

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

Source Credit

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

Publication Title United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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
Contains section 6864
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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