Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 301 - Procedure and Administration |
SubPart - Jeopardy, Bankruptcy, and Receiverships |
ermination of taxable year |
§ 301.6851-1 - Termination of taxable year.
Latest version.
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§ 301.6851-1 Termination of taxable year.
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).