1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 40
  5. § 40.6101-1

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 40.6101-1 - Period covered by returns.

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]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

CITE AS: 26 CFR 40.6101-1