26 U.S.C. Chapter 70 — JEOPARDY, RECEIVERSHIPS, ETC.

• § 6851— Termination assessments of income tax
• § 6852— Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• § 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
• § 6867— Presumptions where owner of large amount of cash is not identified
• § 6871— Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• § 6872— Suspension of period on assessment
• § 6873— Unpaid claims