26 C.F.R. § 40.6101-1

Period covered by returns.

Last amended: 2014Year: 2026Length: 22 wordsOfficial source

Cite as 26 C.F.R. § 40.6101-1 (2026)

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]
Cross-references to the CFR
40.6011
26 C.F.R. § 40.6101-1: Period covered by returns. | Justis AI