26 USC 6864: Termination of extended period for payment in case of carryback
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26 USC 6864: Termination of extended period for payment in case of carryback Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.Subchapter A-JeopardyPART II-JEOPARDY ASSESSMENTS
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§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 .)