Treasury Regulations · 26 CFR
§ 1.4-4. Short taxable year caused by death.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4
Cite as 26 CFR § 1.4-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
An individual making a return for a period of less than 12 months on account of a change in his accounting period may not elect to pay the optional tax under section 3. However, the fact that the taxable year is less than 12 months does not prevent the determination of the tax for the taxable year under section 3 if the short taxable year results from the death of the taxpayer.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Normal Taxes and Surtaxes
Nearby sections
- § 1.3-1 Application of optional tax.
- § 1.4-1 Number of exemptions.
- § 1.4-2 Elections.
- § 1.4-3 Husband and wife filing separate returns.
- § 1.4-4 Short taxable year caused by death.