[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: 26CFR301.6872-1]

[Page 470]
 
                       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. 301.6872-1  Suspension of running of period of limitations on 
assessment.

    If any fiduciary in any proceeding under the Bankruptcy Act (11 
U.S.C. chapters 1-14), including a trustee, receiver, or debtor in 
possession, or a receiver in any other court proceeding is required, 
pursuant to section 6036, to give notice in writing to the district 
director of his qualification as such, then the running of the period of 
limitations on assessment shall be suspended from the date the 
proceeding is instituted to the date such notice is received by the 
district director, and for an additional 30 days thereafter. However, 
the suspension under this section of the running of the period of 
limitation on assessment shall in no case exceed 2 years.