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U.S Code last checked for updates: Oct 06, 2025
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Title 26
Subtitle F
Chapter 70
Subchapter A
Part II
§ 6861. Jeopardy assessments of ...
§ 6863. Stay of collection of je...
§ 6861. Jeopardy assessments of ...
§ 6863. Stay of collection of je...
U.S. Code
Notes
§ 6862.
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
(a)
Immediate assessment
(b)
Immediate levy
(
Aug. 16, 1954, ch. 736
,
68A Stat. 836
;
cite as:
26 USC 6862
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