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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 70 — Jeopardy, Receiverships, Etc.
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Subchapter A — Jeopardy
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Part I — Termination of Taxable Year
Pt. II
Jeopardy Assessments
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Part I — Termination of Taxable Year
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§6851
Termination assessments of income tax
§6852
Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Pt. II
Jeopardy Assessments
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