1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 41
  5. subpart C
  6. § 41.6101-1

View all text of Subpart C [§ 41.6001-1 - § 41.7701-1]

§ 41.6101-1 - Period covered by returns.

Each return is for a taxable period as defined in section 4482.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 41.6101-1