---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch70/schA/ptI"
level: "part"
label: "Part I"
heading: "Termination of Taxable Year"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch70-schA-ptI"
sections_count: 2
---

# Part I — Termination of Taxable Year

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 70 — Jeopardy, Receiverships, Etc. › Subchapter A — Jeopardy

## Sections

- [§6851. Termination assessments of income tax](/usc/26/6851.md)
- [§6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations](/usc/26/6852.md)