26 CFR Subtopic
termination of taxable year
June 25, 2020
§
301.6851-1
Termination of taxable year
§
301.6852-1
Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations
§
301.6861-1
Jeopardy assessments of income, estate, gift, and certain excise taxes
§
301.6862-1
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§
301.6863-1
Stay of collection of jeopardy assessments; bond to stay collection
§
301.6863-2
Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision
§
301.6867-1
Presumptions where owner of large amount of cash is not identified
§
301.6871(a)-1
Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings
§
301.6871(a)-2
Collection of assessed taxes in bankruptcy and receivership proceedings
§
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
Suspension of running of period of limitations on assessment
§
301.6873-1
Unpaid claims in bankruptcy or receivership proceedings
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