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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 70  » Subchapter A

Subtitle F. Procedure and Administration (§§ 6001-7874)

CHAPTER 70. JEOPARDY, RECEIVERSHIPS, ETC.

Subchapter A. Jeopardy

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter A (Jeopardy) of chapter 70 (JEOPARDY, RECEIVERSHIPS, ETC.) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 6851Termination assessments of income tax
I.R.C. 6852Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
I.R.C. 6861Jeopardy assessments of income, estate, gift, and certain excise taxes
I.R.C. 6862Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
I.R.C. 6863Stay of collection of jeopardy assessments
I.R.C. 6864Termination of extended period for payment in case of carryback
I.R.C. 6867Presumptions where owner of large amount of cash is not identified
 

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