26 C.F.R. § 301.6851-1

Termination of taxable year.

Last amended: 2016Year: 2026Length: 17 wordsOfficial source

Cite as 26 C.F.R. § 301.6851-1 (2026)

For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6851-1
26 C.F.R. § 301.6851-1: Termination of taxable year. | Justis AI