Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 301

Subpart ECFRfc3947f73a49ee2. Jeopardy, Bankruptcy, and Receiverships

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Jeopardy

    1. Termination of taxable year §§ 301.6851-1 to 301.6873-1

      1. § 301.6851-1 Termination of taxable year.
      2. § 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
      3. § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
      4. § 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
      5. § 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
      6. § 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
      7. § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
      8. § 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
      9. § 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
      10. § 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.
      11. § 301.6872-1 Suspension of running of period of limitations on assessment.
      12. § 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.