---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch70/schA/ptIII"
level: "part"
label: "Part III"
heading: "Special Rules with Respect to Certain Cash"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch70-schA-ptIII"
sections_count: 1
---

# Part III — Special Rules with Respect to Certain Cash

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 70 — Jeopardy, Receiverships, Etc. › Subchapter A — Jeopardy

## Sections

- [§6867. Presumptions where owner of large amount of cash is not identified](/usc/26/6867.md)