26 C.F.R. § 40.6101-1 Period covered by returns.
Title 26 - Internal Revenue
See §40.6011(a)–1(a)(2) for the rules relating to the period covered by the return. [T.D. 8963, 66 FR 41776, Aug. 9, 2001]
Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
§ 40.6101-1 Period covered by returns.
