Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6864 (2024) — 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).

Last amended: 2024-12-31

Source: official text