Title 26
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Title 26
Title 26
JEOPARDY, RECEIVERSHIPS, ETC.
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Title 26
10
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Termination assessments of income tax
Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Jeopardy assessments of income, estate, gift, and certain excise taxes
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Stay of collection of jeopardy assessments
Termination of extended period for payment in case of carryback
Presumptions where owner of large amount of cash is not identified
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
Suspension of period on assessment
Unpaid claims