Part II. JEOPARDY ASSESSMENTS
- § 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