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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
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.
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 July 11, 2025, 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. 11 Jul. 2025. 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 11 July 2025, from http://www.originalsources.com/Document.aspx?DocID=LAU7DQ6GD8M62EY.
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