For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC.
§ 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