United States Code

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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.