26 USC Subtitle F, CHAPTER 70, Subchapter A, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.Subchapter A-JeopardyPART I-TERMINATION OF TAXABLE YEAR

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PART I-TERMINATION OF TAXABLE YEAR

Sec.

6851.

Termination assessments of income tax.

6852.

Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations.

Editorial Notes

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. 4, 1976, 90 Stat. 1699 , substituted "assessments of income tax" for "of taxable year" in item 6851.