Treasury Regulations · 26 CFR
§ 301.6872-1. Suspension of running of period of limitations on 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. § 6872
Cite as 26 CFR § 301.6872-1
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. § 6872
- Length
- 111 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
If any fiduciary in any proceeding under the Bankruptcy Act (11 U.S.C. chapters 1-14), including a trustee, receiver, or debtor in possession, or a receiver in any other court proceeding is required, pursuant to section 6036, to give notice in writing to the district director of his qualification as such, then the running of the period of limitations on assessment shall be suspended from the date the proceeding is instituted to the date such notice is received by the district director, and for an additional 30 days thereafter. However, the suspension under this section of the running of the period of limitation on assessment shall in no case exceed 2 years.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
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
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
- § 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
- § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
- § 301.6872-1 Suspension of running of period of limitations on assessment.
- § 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.