§ 6873. Unpaid claims

176 words·~1 min read·/usc/title-26/section-6873

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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).

(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.)

Connections1 cite this · traces to 1

Cited by 1 section

statutes-at-large

Public Law 96–589
To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes

Traces to 1 document

U.S. Code

Income from discharge of indebtedness
§ 108

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 838
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–589, § 6(g)(2)
94 Stat. 3409
Pub. L. 96–589
Pub. L. 94–455
section 7(e) of Pub. L. 96–589

Citation graph

cites case law

§ 6873

Unpaid claims

Stat.×1

U.S.C.§ 108

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 838

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–589, § 6(g)(2)

Cites 10 · showing 6Cited by 1 across 1 source