1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 70
  5. subchapter A
  6. part II
  7. § 6862

View all text of Part II [§ 6861 - § 6864]

§ 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