US Code Title 26 Chapter 70 Jeopardy, Receiverships, Etc.
Subchapter A - Jeopardy
Part I - Termination of Taxable Year
§ 6851 - Termination Assessments of Income Tax
§ 6852 - Termination Assessments in Case of Flagrant Political Expenditures of Section 501(c)(3) Organizations
Part II - Jeopardy Assessments
§ 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
Part III - Special Rules With Respect to Certain Cash
§ 6867 - Presumptions Where Owner of Large Amount of Cash Is Not Identified
Subchapter B - Receiverships, Etc.
§ 6871 - Claims for Income, Estate, Gift, and Certain Excise Taxes in Receivership Proceedings, Etc.
§ 6872 - Suspension of Period on Assessment
§ 6873 - Unpaid Claims
Last modified: October 26, 2015