26 C.F.R. § 28.6101-1

Period covered by returns.

Last amended: 2025Year: 2026Length: 14 wordsOfficial source

Cite as 26 C.F.R. § 28.6101-1 (2026)

See § 28.6011-1 for the rules relating to the period covered by the return.
Cross-references to the CFR
28.6011-1
26 C.F.R. § 28.6101-1: Period covered by returns. | Justis AI