Subchapter A: Jeopardy
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