§ 6862.
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
([Aug. 16, 1954, ch. 736], [68A Stat. 836]; [Pub. L. 93–406, title II, § 1016(a)(25)], Sept. 2, 1974, [88 Stat. 931]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 96–222, title I, § 108(b)(1)(C)], Apr. 1, 1980, [94 Stat. 226]; [Pub. L. 96–223, title I, § 101(f)(9)], Apr. 2, 1980, [94 Stat. 253]; [Pub. L. 100–418, title I, § 1941(b)(2)(N)], Aug. 23, 1988, [102 Stat. 1324].)