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26 U.S.C. § 6864

Termination of extended period for payment in case of carryback

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6864, Termination of extended period for payment in case of carryback, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464327
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For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

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