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U.S Code last checked for updates: May 22, 2025
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Title 26
Subtitle F
Chapter 70
Subchapter A
Part II
§ 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
§ 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6863. Stay of collection of jeopardy assessments
§ 6864. Termination of extended period for payment in case of carryback
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