
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6864]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 70--JEOPARDY, RECEIVERSHIPS, ETC.
 
                         Subchapter A--Jeopardy
 
                      PART II--JEOPARDY ASSESSMENTS
 
Sec. 6864. Termination of extended period for payment in case of 
        carryback
        
            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.)
