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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle F. Procedure and Administration
 Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC.
 SubChapter A. Jeopardy
 Part I. TERMINATION OF TAXABLE YEAR

Part I. TERMINATION OF TAXABLE YEAR  

§ 6851. Termination assessments of income tax
§ 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Amendments

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.