For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).
Aug. 16, 1954, ch. 736 68A Stat. 837 (, .)
Public Law 119-83 (04/13/2026)
26 U.S.C. § 6864
Termination of extended period for payment in case of carryback