Chapter 70: JEOPARDY, RECEIVERSHIPS, ETC.
Subchapter A: Jeopardy
- Part I: TERMINATION OF TAXABLE YEAR
- Part II: JEOPARDY ASSESSMENTS
- Section 6861: Jeopardy assessments of income, estate, gift, and certain excise taxes
- Section 6862: Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
- Section 6863: Stay of collection of jeopardy assessments
- Section 6864: Termination of extended period for payment in case of carryback
- Part III: SPECIAL RULES WITH RESPECT TO CERTAIN CASH