View all text of Subjgrp 54 [§ 301.269B-1 - § 301.6114-1]
§ 301.6101-1 - Period covered by returns or other documents.
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
View all text of Subjgrp 54 [§ 301.269B-1 - § 301.6114-1]
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.