26 USC § 6864 - Termination of extended period for payment in case of carryback

---
identifier: "/us/usc/t26/s6864"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6864 - Termination of extended period for payment in case of carryback"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6864"
section_name: "Termination of extended period for payment in case of carryback"
chapter_number: 70
chapter_name: "JEOPARDY, RECEIVERSHIPS, ETC."
subchapter_number: "A"
subchapter_name: "Jeopardy"
part_number: "II"
part_name: "JEOPARDY ASSESSMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 837.)"
---


# § 6864. Termination of extended period for payment in case of carryback

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 837.)