---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch70/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Receiverships, Etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch70-schB"
sections_count: 3
---

# Subchapter B — Receiverships, Etc.

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

## Sections

- [§6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.](/usc/26/6871.md)
- [§6872. Suspension of period on assessment](/usc/26/6872.md)
- [§6873. Unpaid claims](/usc/26/6873.md)