Federal (United States) · Regulations
Subpart ECFRfc3947f73a49ee2 — Jeopardy, Bankruptcy, and Receiverships
12 sections
12 sections
- 26 C.F.R. § 301.6851-1Termination of taxable year.
- 26 C.F.R. § 301.6852-1Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
- 26 C.F.R. § 301.6861-1Jeopardy assessments of income, estate, gift, and certain excise taxes.
- 26 C.F.R. § 301.6862-1Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- 26 C.F.R. § 301.6863-1Stay of collection of jeopardy assessments; bond to stay collection.
- 26 C.F.R. § 301.6863-2Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- 26 C.F.R. § 301.6867-1Presumptions where owner of large amount of cash is not identified.
- 26 C.F.R. § 301.6871(a)-1Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
- 26 C.F.R. § 301.6871(a)-2Collection of assessed taxes in bankruptcy and receivership proceedings.
- 26 C.F.R. § 301.6871(b)-1Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
- 26 C.F.R. § 301.6872-1Suspension of running of period of limitations on assessment.
- 26 C.F.R. § 301.6873-1Unpaid claims in bankruptcy or receivership proceedings.