PART II—JEOPARDY ASSESSMENTS

Sec.
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.

        

Editorial Notes

Amendments

1974—Pub. L. 93–406, title II, §1016(b)(5), Sept. 2, 1974, 88 Stat. 932, substituted "gift, and certain excise taxes" for "and gift taxes" in items 6861 and 6862.