26 USC 6864
26 USC 6864
§ 6864 - Termination of extended period for payment in case of carryback
CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy
For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).