Treasury Regulations · 26 CFR
§ 301.6851-1. Termination of taxable year.
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. § 6851
Cite as 26 CFR § 301.6851-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6851
- Length
- 20 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRfc3947f73a49ee2 Jeopardy, Bankruptcy, and Receiverships
- Termination of taxable year
Nearby sections
- § 301.6851-1 Termination of taxable year.
- § 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
- § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
- § 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- § 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.