Treasury Regulations (26 C.F.R.)
26 CFR § 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).
Source: official text
Treasury Regulations (26 C.F.R.)
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).
Source: official text