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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 301
Subpart 0 - Jeopardy, Bankruptcy, and Receiverships
JEOPARDY
TERMINATION OF TAXABLE YEAR
§ 301.6851-1 - Termination of taxable year.
§ 301.6852-1 - Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
§ 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes.
§ 301.6862-1 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
§ 301.6863-1 - Stay of collection of jeopardy assessments; bond to stay collection.
§ 301.6863-2 - Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
§ 301.6867-1 - Presumptions where owner of large amount of cash is not identified.
§ 301.6871(a)-1 - Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
§ 301.6871(a)-2 - Collection of assessed taxes in bankruptcy and receivership proceedings.
§ 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
§ 301.6872-1 - Suspension of running of period of limitations on assessment.
§ 301.6873-1 - Unpaid claims in bankruptcy or receivership proceedings.
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