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.