1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Jeopardy, Bankruptcy, and Receiverships
  6. Topic - Jeopardy
  7. Subtopic - termination of taxable year
  8. 26 CFR § 301.6851-1
26 CFR § 301.6851-1
Termination of taxable year
June 25, 2020
CFR

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

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§ 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations

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