§6873 — Unpaid claims
Statute Text — 26 U.S.C. §6873
(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).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6873-1 Unpaid claims in bankruptcy or receivership proceedings
- Treas. Reg. §Treas. Reg. §301.6873-1(a) If any portion of the claim allowed by the court in a receivership proceeding, or in any proceeding under the Bankruptcy Act (11 U.
- Treas. Reg. §Treas. Reg. §301.6873-1(b) Section 6873 is applicable only where a claim for taxes is allowed in a receivership proceeding or in a proceeding under the Bankruptcy Act.
0 Citing Cases
No citing cases found in the corpus.