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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 70
JEOPARDY, RECEIVERSHIPS, ETC.
subchapter A
Jeopardy
Subchapter A. Jeopardy
PART
I
[§ 6851 - § 6852]
- TERMINATION OF TAXABLE YEAR
PART
II
[§ 6861 - § 6864]
- JEOPARDY ASSESSMENTS
PART
III
[§ 6867 - § 6867]
- SPECIAL RULES WITH RESPECT TO CERTAIN CASH