---
kind: "section"
citation: "26 U.S.C. § 6864"
title: "26"
title_heading: "Internal Revenue Code"
number: "6864"
heading: "Termination of extended period for payment in case of carryback"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6864"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 70 — Jeopardy, Receiverships, Etc."
  - "Subchapter A — Jeopardy"
  - "Part II — Jeopardy Assessments"
---

# §6864. Termination of extended period for payment in case of carryback


For termination of extensions of time for payment of income tax granted to [corporations](/usc/26/7701.md?p=a-3) expecting carrybacks in case of jeopardy, see [section 6164(h)](/usc/26/6164.md?p=h).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 837.)