1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 70
  5. subchapter A
  6. part II
  7. § 6864

View all text of Part II [§ 6861 - § 6864]

§ 6864. Termination of extended period for payment in case of carryback

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.)

CITE AS: 26 USC 6864