Title 26 — Internal Revenue CodeRelease 119-73not60

§6864 Termination of Extended Period for Payment in Case of Carryback

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part II— JEOPARDY ASSESSMENTS › § 6864

Last updated Apr 5, 2026|Official source

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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 5, 2026

Release point: 119-73not60