{"data":{"id":"us/26-cfr-301.6851-1","jurisdiction":"us","citation":"26 CFR 301.6851-1","heading":"-1 Termination of taxable year.","body":"For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Jeopardy, Bankruptcy, and Receiverships"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"985977ea1fd621dc6f76616cf3fbc1a7e3aa2ce83952a69457a765c21fd72668","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6806-1","next":"us/26-cfr-301.6852-1"},"notice":"GroundRules: Original legal text. Not legal advice."}