26 USC Part II
JEOPARDY ASSESSMENTS
October 30, 2020
§
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
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