# Treas. Reg. § 301.6851-1: Termination of taxable year.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6851-1>. Interprets 26 U.S.C. § 6851.

For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3, inclusive, of this chapter (Income Tax Regulations).