JEOPARDY ASSESSMENTS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JEOPARDY, RECEIVERSHIPS, ETC.
  6. Jeopardy
  7. JEOPARDY ASSESSMENTS

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Section
6861

Jeopardy assessments of income, estate, gift, and certain excise taxes

Section
6862

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

Section
6863

Stay of collection of jeopardy assessments

Section
6864

Termination of extended period for payment in case of carryback