26 USC 6864 - Termination of extended period for payment in case of carryback

U.S Code last checked for updates: Jul 30, 2025

§ 6864.

Termination of extended period for payment in case of carryback

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

(Aug. 16, 1954, ch. 736, 68A Stat. 837.)

cite as: 26 USC 6864