Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 70
    JEOPARDY, RECEIVERSHIPS, ETC.
  5. subchapter B
    Receiverships, Etc.

Subchapter B. Receiverships, Etc.

  • § 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
  • § 6872 - Suspension of period on assessment
  • § 6873 - Unpaid claims
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