PART II—JEOPARDY ASSESSMENTS (§§ 6861—6864)
- § 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