Jeopardy, Bankruptcy, and Receiverships
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 301.6851-1 Termination of taxable year.
- § 301.6852-1 Termination assessments of tax in the case of flagrant political…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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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