General rule
Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.
Cross references
For suspension of running of period of limitations on collection, see section 6503(b).
For extension of time for payment, see section 6161(c).
Aug. 16, 1954, ch. 736 68A Stat. 838 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 96–589, § 6(g)(2)94 Stat. 3409 (, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 96–5891980—Subsec. (a). struck out reference to proceedings under the Bankruptcy Act.
Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Pub. L. 96–589section 7(e) of Pub. L. 96–589section 108 of this titleAmendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .