US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 6864: Termination of extended period for payment in case of carryback

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC.

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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