Title 26, Internal Revenue CodeRelease 119-102
§6864 Termination of Extended Period for Payment in Case of Carryback
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 70 — JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A — Jeopardy › PART II — JEOPARDY ASSESSMENTS › § 6864
Summary
Stops extra time a company was allowed to pay its income tax when the company expected to use carrybacks (tax refunds from earlier years). It explains how to end that extra payment time if collecting the tax becomes risky.
Full Legal Text
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).
Reference
Citations & Metadata
Citation
26 U.S.C. § 6864
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102