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PART I⁠—TERMINATION OF TAXABLE YEAR — Front Matter

Chap.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.