Current through Pub. L. 119-100Open in workspace

§ 6864 Termination of extended period for payment in case of carryback

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section .

(Aug. 16, 1954, ch. 736, 68A Stat. 837.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6864

Source: decipher.legal/usc/26/6864 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)