[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).