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
This section addresses Unpaid claims. It states the duties, powers, limits, definitions, or findings set out in the section.
(a) General rule Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid must be paid by the taxpayer* upon notice and demand from the Secretary* after the termination of that 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).
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.
For suspension of running of period of limitations on collection, see section 6503(b).
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.)
- 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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