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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 70
JEOPARDY, RECEIVERSHIPS, ETC.
subchapter B
Receiverships, Etc.
Subchapter B. Receiverships, Etc.
§ 6871
- Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§ 6872
- Suspension of period on assessment
§ 6873
- Unpaid claims