CFR›Title 26›Chapter I›Part 301›Subpart ECFRfc3947f73a49ee2 ContainsSubject group Termination of Taxable YearCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Jeopardy, Bankruptcy, and Receiverships Subject Groups Termination of Taxable Year Termination of Taxable Year Sections 301.6851-1–301.6873-1 Previous ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties