Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 40 - PART 40—EXCISE TAX PROCEDURAL REGULATIONS
View all text of Part 40 [§ 40.0-1 - § 40.7701-1]
§ 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.

[T.D. 8963, 66 FR 41776, Aug. 9, 2001]
authority: 26 U.S.C. 7805.
source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
cite as: 26 CFR 40.6101-1
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