Code of Federal Regulations · Subpart

Subpart ECFRfc3947f73a49ee2 — Jeopardy, Bankruptcy, And Receiverships

26 C.F.R. pt. 301, subpt. ECFRfc3947f73a49ee2

• § 301.6851-1 -1 Termination Of Taxable Year
• § 301.6852-1 -1 Termination Assessments Of Tax In The Case Of Flagrant Political Expenditures Of Section 501(c)(3) Organizations
• § 301.6861-1 -1 Jeopardy Assessments Of Income, Estate, Gift, And Certain Excise Taxes
• § 301.6862-1 -1 Jeopardy Assessment Of Taxes Other Than Income, Estate, Gift, And Certain Excise Taxes
• § 301.6863-1 -1 Stay Of Collection Of Jeopardy Assessments; Bond To Stay Collection
• § 301.6863-2 -2 Collection Of Jeopardy Assessment; Stay Of Sale Of Seized Property Pending Tax Court Decision
• § 301.6867-1 -1 Presumptions Where Owner Of Large Amount Of Cash Is Not Identified
• § 301.6871(a)-1 (a)-1 Immediate Assessment Of Claims For Income, Estate, And Gift Taxes In Bankruptcy And Receivership Proceedings
• § 301.6871(a)-2 (a)-2 Collection Of Assessed Taxes In Bankruptcy And Receivership Proceedings
• § 301.6871(b)-1 (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 -1 Suspension Of Running Of Period Of Limitations On Assessment
• § 301.6873-1 -1 Unpaid Claims In Bankruptcy Or Receivership Proceedings