26 C.F.R. § 40.6101-1

Current through October 31, 2024

Section 40.6101-1 - Period covered by returns

See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.

26 C.F.R. §40.6101-1

T.D. 8963, 66 FR 41776 , Aug. 9, 2001