Title 26 — Internal Revenue Code
Part II · Chapter 70 — Jeopardy, Receiverships, Etc.
§ 6864. Termination of extended period for payment in case of carryback
Statutory text
For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 837.) · 68A Stat. 837
Enacted · 26 U.S.C. § 6864
(Aug. 16, 1954, ch. 736, 68A Stat. 837.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 837.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 837.)