Termination of Taxable Year

Sections

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