26 USC 6873 - Unpaid claims

U.S Code last checked for updates: Nov 22, 2024

§ 6873.

Unpaid claims

(a)

General rule

(b)

Cross references

(1)

For suspension of running of period of limitations on collection, see section 6503(b).

(2)

For extension of time for payment, see section 6161(c).

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(g)(2), Dec. 24, 1980, 94 Stat. 3409.)

cite as: 26 USC 6873