Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6873
Unpaid claims
Official textgovinfo.govlast amended
# (a) General rule
Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.
# (b) Cross references
(1) For suspension of running of period of limitations on collection, see section 6503(b). (2) For extension of time for payment, see section 6161(c).
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Nearby sections (25 sections)
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