U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 70—Jeopardy, Receiverships, Etc. / Subchapter A—JeopardyTitle 26PartPart II—Jeopardy AssessmentsContents§ 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
