§ 301.6851-1 - Termination of taxable year.

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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).

                    
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§ 301.6851-1 - Termination of taxable year.

§ 301.6851-1 Termination of taxable year.