26Title 26The US tax code, read & explained

26 U.S.C. § 6864

§ 6864. Termination of extended period for payment in case of carryback

35 words

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History

Part of the code since 1954. Unchanged since the 1954 code.

Every change, newest first (1)
  1. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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