U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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Subchapter B—Receiverships, Etc.

Sec.

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

6872.     Suspension of period on assessment.

6873.     Unpaid claims.

Amendments

     1980—Pub. L. 96–589, § 6(g)(3)(A), (B), Dec. 24, 1980, 94 Stat. 3410, substituted "Receiverships, Etc." for "Bankruptcy and Receiverships" in subchapter heading, and "gift, and certain excise taxes in receivership proceedings, etc." for "and gift taxes in bankruptcy and receivership proceedings" in item 6871.

Subchapter Referred to in Other Sections

     This subchapter is referred to in sections 6216, 6503, 7811 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Subchapter B— Receiverships, Etc.," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 24, 2023, http://www.originalsources.com/Document.aspx?DocID=LAU7DQ6GD8M62EY.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Subchapter B— Receiverships, Etc." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 24 Mar. 2023. http://www.originalsources.com/Document.aspx?DocID=LAU7DQ6GD8M62EY.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Subchapter B— Receiverships, Etc.' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 24 March 2023, from http://www.originalsources.com/Document.aspx?DocID=LAU7DQ6GD8M62EY.