1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i10
  6. subjgrp 64
  7. § 301.6851-1

View all text of Subjgrp 64 [§ 301.6851-1 - § 301.6873-1]

§ 301.6851-1 - Termination of taxable year.

For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6851-1