Title 26, Chapter 70
Internal Revenue Code — 10 sections
- § 6851 Section 6851 - Termination assessments of income tax
- § 6852 Section 6852 - Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
- § 6861 Section 6861 - Jeopardy assessments of income, estate, gift, and certain excise taxes
- § 6862 Section 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
- § 6863 Section 6863 - Stay of collection of jeopardy assessments
- § 6864 Section 6864 - Termination of extended period for payment in case of carryback
- § 6867 Section 6867 - Presumptions where owner of large amount of cash is not identified
- § 6871 Section 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
- § 6872 Section 6872 - Suspension of period on assessment
- § 6873 Section 6873 - Unpaid claims