§6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. — Inbound Citations

Citations to 26 U.S.C. § 6871 as a whole

• 5 U.S.C. § 5568

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  Notwithstanding other statutes, any Federal income tax return of, or the payment of any Federal income tax by, an employee who, at the time the return or payment would otherwise become due, is in a missing status does not become due until the earlier of the following dates: