U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (§§ 6851—6873) > Subchapter A—Jeopardy (§§ 6851—6867) > PART II—JEOPARDY ASSESSMENTS (§§ 6861—6864) > § 6864. Termination of extended period for payment in case of carryback

§ 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 6164 (h).