Home › CFR › Title 26 › Part 301 › §301.6851-126 CFR §301.6851-1 — -1 Termination of taxable year.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).