Termination of extended period for payment in case of carryback
About This Law
/us/usc/t26/s6864
Title
26 — Internal Revenue Code
Chapter
STF/CH70
Release
119-84
Release Date
2026-04-17
Section Text
Highlight any text to annotate
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.)
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.