Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6872
Suspension of period on assessment
Official textgovinfo.govlast amended
If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Secretary; but the suspension under this sentence shall in no case be for a period in excess of 2 years.
Source: view the official text
Nearby sections (25 sections)
- 6805 · Redemption of stamps
- 6806 · Occupational tax stamps
- 6807 · Stamping, marking, and branding seized goods
- 6808 · Special provisions relating to stamps
- 6851 · Termination assessments of income tax
- 6852 · Termination assessments in case of flagrant political…
- 6861 · Jeopardy assessments of income, estate, gift, and certain excise…
- 6862 · Jeopardy assessment of taxes other than income, estate, gift,…
- 6863 · Stay of collection of jeopardy assessments
- 6864 · Termination of extended period for payment in case of carryback
- 6867 · Presumptions where owner of large amount of cash is not…
- 6871 · Claims for income, estate, gift, and certain excise taxes in…
- 6872 · Suspension of period on assessment
- 6873 · Unpaid claims
- 6901 · Transferred assets
- 6902 · Provisions of special application to transferees
- 6903 · Notice of fiduciary relationship
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent's…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds