Internal Revenue Code · 26 U.S.C.
§ 6864. Termination of extended period for payment in case of carryback
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6864
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 32 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
(Aug. 16, 1954, ch. 736, 68A Stat. 837.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 70 JEOPARDY, RECEIVERSHIPS, ETC.
- Subchapter A Jeopardy
- Part II JEOPARDY ASSESSMENTS
Nearby sections
- § 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