Title 26, Chapter 70 — Jeopardy, Receiverships, Etc.

Termination assessments of income tax

Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Jeopardy assessments of income, estate, gift, and certain excise taxes

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

Stay of collection of jeopardy assessments

Termination of extended period for payment in case of carryback

Presumptions where owner of large amount of cash is not identified

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

Suspension of period on assessment

Unpaid claims