U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— Jeopardy › Part PART II— JEOPARDY ASSESSMENTS

26 U.S.C. § 6864

Termination of extended period for payment in case of carryback

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For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).