26 C.F.R. § 301.6851-1 Termination of taxable year.
Title 26 - Internal Revenue
For regulations under section 6851, see §§1.6851–1 to 1.6851–3, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Jeopardy, Bankruptcy, and Receiverships
termination of taxable year
§ 301.6851-1 Termination of taxable year.
