26 C.F.R. § 301.6101-1

Period covered by returns or other documents.

Last amended: 2016Year: 2026Length: 19 wordsOfficial source

Cite as 26 C.F.R. § 301.6101-1 (2026)

For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
26 C.F.R. § 301.6101-1: Period covered by returns or other documents. | Justis AI