---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch70/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Jeopardy"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch70-schA"
sections_count: 7
---

# Subchapter A — Jeopardy

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

## Contents

- [Part I — Termination of Taxable Year](/usc/26/stF-ch70-schA-ptI.md)
- [Part II — Jeopardy Assessments](/usc/26/stF-ch70-schA-ptII.md)
- [Part III — Special Rules with Respect to Certain Cash](/usc/26/stF-ch70-schA-ptIII.md)