26Title 26The US tax code, read & explained

26 U.S.C. § 6873

§ 6873. Unpaid claims

68 words · amended 2 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 24, 1980 by the Public Law 96-589.

Every change, newest first (3)
  1. December 24, 1980Public Law 96-589
  2. October 4, 1976Tax Reform Act of 1976
  3. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

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

Structure

  1. (a) General rule
  2. (b) Cross references
(a) General rule

Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.

(b) Cross references
(1)

For suspension of running of period of limitations on collection, see section 6503(b).

(2)

For extension of time for payment, see section 6161(c).