Title 26 — Internal Revenue CodeRelease 119-73
§6864 Termination of extended period for payment in case of carryback
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART II— - JEOPARDY ASSESSMENTS › § 6864
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Title 26, §6864
Internal Revenue Code — Source: USLM XML via OLRC
For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
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26 U.S.C. § 6864
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73