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26 U.S.C. § 6873 — Unpaid claims

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) General rule

Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.

(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).

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1980Amended · Pub. L. 96-589 · 94 Stat. 3409

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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