Treasury Regulations (26 C.F.R.)
26 CFR § 301.6851-1
Termination of taxable year.
Official textecfr.govlast amended
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).
Source: view the official text
In this part (40 sections)
- 301.6690-1 · Penalty for fraudulent statement or failure to furnish…
- 301.6692-1 · Failure to file actuarial report.
- 301.6693-1 · Penalty for failure to provide reports and documents…
- 301.6707-1 · Failure to furnish information regarding reportable…
- 301.6707A-1 · Failure to include on any return or statement any…
- 301.6708-1 · Failure to maintain lists of advisees with respect to…
- 301.6708-1T · Failure to maintain list of investors in potentially…
- 301.6712-1 · Failure to disclose treaty-based return positions.
- 301.6721-0 · Table of Contents.
- 301.6721-1 · Failure to file correct information returns.
- 301.6722-1 · Failure to furnish correct payee statements.
- 301.6723-1 · Failure to comply with other information reporting…
- 301.6724-1 · Reasonable cause.
- 301.6751(b)-1 · (b)-1 Supervisory and higher level official approval…
- 301.6801-1 · Authority for establishment, alteration, and distribution.
- 301.6802-1 · Supply and distribution.
- 301.6803-1 · Accounting and safeguarding.
- 301.6804-1 · Attachment and cancellation.
- 301.6805-1 · Redemption of stamps.
- 301.6806-1 · Posting occupational tax stamps.
- 301.6851-1 · Termination of taxable year.
- 301.6852-1 · Termination assessments of tax in the case of flagrant…
- 301.6861-1 · Jeopardy assessments of income, estate, gift, and certain…
- 301.6862-1 · Jeopardy assessment of taxes other than income, estate,…
- 301.6863-1 · Stay of collection of jeopardy assessments; bond to stay…
- 301.6863-2 · Collection of jeopardy assessment; stay of sale of seized…
- 301.6867-1 · Presumptions where owner of large amount of cash is not…
- 301.6871(a)-1 · (a)-1 Immediate assessment of claims for income,…
- 301.6871(a)-2 · (a)-2 Collection of assessed taxes in bankruptcy and…
- 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in…
- 301.6872-1 · Suspension of running of period of limitations on…
- 301.6873-1 · Unpaid claims in bankruptcy or receivership proceedings.
- 301.6901-1 · Procedure in the case of transferred assets.
- 301.6902-1 · Burden of proof.
- 301.6903-1 · Notice of fiduciary relationship.
- 301.6905-1 · Discharge of executor from personal liability for…
- 301.7001-1 · License to collect foreign items.
- 301.7101-1 · Form of bond and security required.
- 301.7102-1 · Single bond in lieu of multiple bonds.
- 301.7121-1 · Closing agreements.