Treasury Regulations · 26 CFR
§ 301.6231(c)-4. Termination and jeopardy assessment.
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. § 6231(c)
Cite as 26 CFR § 301.6231(c)-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 4, 2001 by T.D. 8965
- Issued under
- 26 U.S.C. § 6231(c)
- Length
- 145 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
¶(a) In general. The treatment of items as partnership items with respect to a partner against whom an assessment of income tax under section 6851 (termination assessment) or section 6861 (jeopardy assessment) is made will interfere with the effective and efficient enforcement of the internal revenue laws. Accordingly, partnership items of such a partner arising in any partnership taxable year ending with or within the partner's taxable year for which an assessment of income tax under section 6851 or 6861 is made shall be treated as nonpartnership items as of the moment before such assessment is made.
¶(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6231(c)-4T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50561, Oct. 4, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6851 Termination assessments of income tax
- § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8965 (66 FR 50561)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6231(a)(12)-1 Special rules relating to spouses.
- § 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
- § 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
- § 301.6231(c)-3 Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
- § 301.6231(c)-4 Termination and jeopardy assessment.
- § 301.6231(c)-5 Criminal investigations.
- § 301.6231(c)-6 Indirect method of proof of income.
- § 301.6231(c)-7 Bankruptcy and receivership.
- § 301.6231(c)-8 Prompt assessment.