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U.S. Code Title 26
Subtitle F
Chapter 70
Subchapter A
Part II
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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