26 C.F.R. § 41.6101-1 Period covered by returns.
Title 26 - Internal Revenue
Each return is for a taxable period as defined in section 4482. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]
Title 26: Internal Revenue
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6101-1 Period covered by returns.
