{"data":{"id":"us/26-u.s.c.-6864","jurisdiction":"us","citation":"26 U.S.C. § 6864","heading":"Termination of extended period for payment in case of carryback","body":"For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC."],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"8fd29f70d675238f2bf9b51466611f1085471df3049bab21d85a51521e350610","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6863","next":"us/26-u.s.c.-6867"},"notice":"GroundRules: Original legal text. Not legal advice."}