Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
Section 31.6101-1 - Period covered by returns

26 C.F.R. § 31.6101-1

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Current through October 31, 2024
Section 31.6101-1 - Period covered by returns

The period covered by any return required under the regulations in this subpart shall be as provided in those provisions of the regulations under which the return is required to be made. See § 31.6011(a)-1 , relating to returns of taxes under the Federal Insurance Contributions Act; § 31.6011(a)-2 , relating to returns of taxes under the Railroad Retirement Tax Act; § 31.6011(a)-3 , relating to returns of tax under the Federal Unemployment Tax Act; § 31.6011(a)-4 , relating to returns of income tax withheld under section 3402; and § 31.6011(a)-5 , relating to monthly returns of taxes under the Federal Insurance Contributions Act and of income tax withheld under section 3402.

26 C.F.R. §31.6101-1