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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 70 — Jeopardy, Receiverships, Etc.
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Subchapter B — Receiverships, Etc.
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Subch. A
Jeopardy
Subchapter B — Receiverships, Etc.
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§6871
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§6872
Suspension of period on assessment
§6873
Unpaid claims
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Subch. A
Jeopardy
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