26 C.F.R. § 301.6851-1. - § 301.6851-1 Termination of Taxable Year.

Current as of May 27, 2026
Section 301.6851-1 - § 301.6851-1 Termination of Taxable Year.
Section 301.6806-1 - § 301.6806-1 Posting Occupational Tax Stamps.Section 301.6852-1 - § 301.6852-1 Termination Assessments of Tax in the Case of Flagrant Political Expenditures of Section 501(c)(3) Organizations.

§ 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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