U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 70—Jeopardy, Receiverships, Etc. / Subchapter A—JeopardyTitle 26PartPart I—Termination of Taxable YearContents§ 6851. Termination assessments of income tax§ 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations