Tag: Jeopardy

  • Part II – Jeopardy Assessments

    Part II – Jeopardy Assessments Jeopardy Assessments Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part II Details Reference: Part II Legend: Jeopardy Assessments USCode Year: 2013 Provision Content Amendments 1974—Pub. L. 93–406, title II, §1016(b)(5), Sept. 2, 1974, 88 Stat. 932, substituted gift, and certain excise taxes for and gift taxes in items 6861 and 6862. U.S.…

  • Part II – Jeopardy Assessments

    Part II – Jeopardy Assessments Jeopardy Assessments Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part II Details Reference: Part II Legend: Jeopardy Assessments USCode Year: 2013 Provision Content Amendments 1974—Pub. L. 93–406, title II, §1016(b)(5), Sept. 2, 1974, 88 Stat. 932, substituted gift, and certain excise taxes for and gift taxes in items 6861 and 6862. U.S.…

  • 26-U.S.C.-6867

    26-U.S.C.-6867 §6867 – Presumptions Where Owner of Large Amount of Cash Is Not Identified Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part III > Section 6867 Details Reference: Section 6867 Legend: §6867 – Presumptions Where Owner of Large Amount of Cash Is Not Identified USCode Year: 2013 Provision Content (a) General rule If the individual who is in physical…

  • Part I – Termination of Taxable Year

    Part I – Termination of Taxable Year Termination of Taxable Year Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part I Details Reference: Part I Legend: Termination of Taxable Year USCode Year: 2013 Provision Content Amendments 1987—Pub. L. 100–203, title X, §10713(b)(2)(H), Dec. 22, 1987, 101 Stat. 1330–470, added item 6852. 1976—Pub. L. 94–455, title XII, §1204(c)(12), Oct.…

  • Part I – Termination of Taxable Year

    Part I – Termination of Taxable Year Termination of Taxable Year Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part I Details Reference: Part I Legend: Termination of Taxable Year USCode Year: 2013 Provision Content Amendments 1987—Pub. L. 100–203, title X, §10713(b)(2)(H), Dec. 22, 1987, 101 Stat. 1330–470, added item 6852. 1976—Pub. L. 94–455, title XII, §1204(c)(12), Oct.…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-6862

    26-U.S.C.-6862 §6862 – Jeopardy Assessment of Taxes Other Than Income, Estate, Gift, and Certain Excise Taxes Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part II > Section 6862 Details Reference: Section 6862 Legend: §6862 – Jeopardy Assessment of Taxes Other Than Income, Estate, Gift, and Certain Excise Taxes USCode Year: 2013 Provision Content (a) Immediate assessment If the Secretary…

  • 26-U.S.C.-6862

    26-U.S.C.-6862 §6862 – Jeopardy Assessment of Taxes Other Than Income, Estate, Gift, and Certain Excise Taxes Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part II > Section 6862 Details Reference: Section 6862 Legend: §6862 – Jeopardy Assessment of Taxes Other Than Income, Estate, Gift, and Certain Excise Taxes USCode Year: 2013 Provision Content (a) Immediate assessment If the Secretary…

  • 26-U.S.C.-6861

    26-U.S.C.-6861 §6861 – Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes Pathway Title 26 > Subtitle F > Chapter 70 > Subchapter A > Part II > Section 6861 Details Reference: Section 6861 Legend: §6861 – Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes USCode Year: 2013 Provision Content (a) Authority for making If the Secretary believes that the assessment or…