Title 26
SECTION 301.6851-1
301.6851-1 Termination of taxable year.
§ 301.6851-1 Termination of taxable year.For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).