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Title 26

Displaying title 26, up to date as of 10/06/2026. Title 26 was last amended 10/06/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Jeopardy, Bankruptcy, and Receiverships301.6851-1 – 301.6873-1
Jeopardy
Termination of Taxable Year301.6851-1 – 301.6873-1
§ 301.6851-1Termination of taxable year.
§ 301.6852-1Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
§ 301.6861-1Jeopardy assessments of income, estate, gift, and certain excise taxes.
§ 301.6862-1Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
§ 301.6863-1Stay of collection of jeopardy assessments; bond to stay collection.
§ 301.6863-2Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
§ 301.6867-1Presumptions where owner of large amount of cash is not identified.
§ 301.6871(a)-1Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
§ 301.6871(a)-2Collection of assessed taxes in bankruptcy and receivership proceedings.
§ 301.6871(b)-1Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
§ 301.6872-1Suspension of running of period of limitations on assessment.
§ 301.6873-1Unpaid claims in bankruptcy or receivership proceedings.