FEDERAL · 26 U.S.C. · Chapter Subchapter B—Receiverships, Etc.
Unpaid claims
26 U.S.C. § 6873
Title26 — Internal Revenue Code
ChapterSubchapter B—Receiverships, Etc.
This text of 26 U.S.C. § 6873 (Unpaid claims) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6873.
Text
(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
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Related
United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray Verlin
459 F.2d 1085 (Fifth Circuit, 1972)
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346 F.2d 514 (Eighth Circuit, 1965)
In the Matter of Johnson Electrical Corporation, Debtor. United States of America v. Johnson Electrical Corporation, Debtor-Appellee
442 F.2d 281 (Second Circuit, 1971)
United States v. Benson
88 B.R. 210 (W.D. Missouri, 1988)
Irvin v. United States Ex Rel. Internal Revenue Service (In Re Irvin)
95 B.R. 1014 (W.D. Missouri, 1989)
Schafer v. United States
353 F. Supp. 677 (D. Kansas, 1972)
Source Credit
History
(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.)
Editorial Notes
(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).
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Editorial Notes
Amendments
1970—Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837, added item 6905.
(2) For extension of time for payment, see section 6161(c).
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Editorial Notes
Amendments
1970—Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837, added item 6905.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 6873, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6873.