---
type: "LegalText"
title: "26 U.S.C. § 6864"
description: "Termination of extended period for payment in case of carryback"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "70"
chapter_name: "JEOPARDY, RECEIVERSHIPS, ETC."
section: "6864"
citation: "26 U.S.C. § 6864"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6864"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "efe30ef7a0f176ae91606149fa8f3ce030f302877cee0300f33b61034dfd0e9a"
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text_hash: "22785dfa5de21beaca6bc620bdc57310c43ead11805ce62a16e7a36f05aa6d4f"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6864 - Termination of extended period for payment in case of carryback

## Text

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

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