[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6851-1] [Page 462] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Jeopardy, Bankruptcy, and Receiverships Sec. 301.6851-1 Termination of taxable year. Jeopardy termination of taxable year For regulations under section 6851, see Sec. Sec. 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).