Public Law 119-93 (05/19/2026)

Part II Jeopardy Assessments

Browse 0 units and 4 sections in Part II Jeopardy Assessments of Title 26.

Sections in Part II

§ 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