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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6864 Termination of extended period for payment in case of carryback us united_states_code code_section 26 INTERNAL REVENUE CODE 70 JEOPARDY, RECEIVERSHIPS, ETC. 6864 26 U.S.C. § 6864 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6864 data/legal/raw/us/code/title-26/usc26.xml efe30ef7a0f176ae91606149fa8f3ce030f302877cee0300f33b61034dfd0e9a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 22785dfa5de21beaca6bc620bdc57310c43ead11805ce62a16e7a36f05aa6d4f 2026-07-04 official
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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.)