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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 70—JEOPARDY, RECEIV...
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Subchapter A—Jeopardy (§§ 6...
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PART II—JEOPARDY ASSESSMENTS (§§ 6861 – 6864)
PART II—JEOPARDY ASSESSMENTS (§§ 6861 – 6864)
§ 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
§ 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6863. Stay of collection of jeopardy assessments
§ 6864. Termination of extended period for payment in case of carryback