[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.4-4]

[Page 27]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.4-4  Short taxable year caused by death.

    An individual making a return for a period of less than 12 months on 
account of a change in his accounting period may not elect to pay the 
optional tax under section 3. However, the fact that the taxable year is 
less than 12 months does not prevent the determination of the tax for 
the taxable year under section 3 if the short taxable year results from 
the death of the taxpayer.

                           Tax on Corporations