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  • Sec.  6861. Jeopardy assessments of income, estate, gift, and certain excise taxes.
  • Sec.  6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
  • Sec.  6863. Stay of collection of jeopardy assessments.
  • Sec.  6864. Termination of extended period for payment in case of carryback.
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(Last updated May 8, 2002)