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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6101-1

Period covered by returns or other documents.

Official textecfr.govlast amended

For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.

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In this part (40 sections)
  1. 301.6057-2 · Employee retirement benefit plans; notification of change…
  2. 301.6057-3 · Required use of electronic form for filing requirements…
  3. 301.6058-1 · Information required in connection with certain plans of…
  4. 301.6058-2 · Required use of electronic form for filing requirements…
  5. 301.6059-1 · Periodic report of actuary.
  6. 301.6059-2 · Required use of electronic form for filing requirements…
  7. 301.6061-1 · Signing of returns and other documents.
  8. 301.6062-1 · Signing of corporation returns.
  9. 301.6063-1 · Signing of partnership returns.
  10. 301.6064-1 · Signature presumed authentic.
  11. 301.6065-1 · Verification of returns.
  12. 301.6071-1 · Time for filing returns and other documents.
  13. 301.6072-1 · Time for filing income tax returns.
  14. 301.6073-1 · Time for filing declarations of estimated income tax by…
  15. 301.6074-1 · Time for filing declarations of estimated income tax by…
  16. 301.6075-1 · Time for filing estate and gift tax returns.
  17. 301.6081-1 · Extension of time for filing returns.
  18. 301.6081-2 · Automatic extension of time for filing an information…
  19. 301.6091-1 · Place for filing returns and other documents.
  20. 301.6096-1 · Designation by individuals for taxable years beginning…
  21. 301.6101-1 · Period covered by returns or other documents.
  22. 301.6102-1 · Computations on returns or other documents.
  23. 301.6103(a)-1 · (a)-1 Disclosures after December 31, 1976, by officers…
  24. 301.6103(a)-2 · (a)-2 Disclosures after December 31, 1976, by attorneys…
  25. 301.6103(c)-1 · (c)-1 Disclosure of returns and return information to…
  26. 301.6103(h)(2)-1 · (h)(2)-1 Disclosure of returns and return…
  27. 301.6103(h)(4)-1 · (h)(4)-1 Disclosure of returns and return…
  28. 301.6103(i)-1 · (i)-1 Disclosure of returns and return information…
  29. 301.6103(j)(1)-1 · (j)(1)-1 Disclosures of return information reflected…
  30. 301.6103(j)(5)-1 · (j)(5)-1 Disclosures of return information reflected…
  31. 301.6103(k)(6)-1 · (k)(6)-1 Disclosure of return information by certain…
  32. 301.6103(k)(9)-1 · (k)(9)-1 Disclosure of returns and return…
  33. 301.6103(l)-1 · (l)-1 Disclosure of returns and return information for…
  34. 301.6103(l)(2)-1 · (l)(2)-1 Disclosure of returns and return…
  35. 301.6103(l)(2)-2 · (l)(2)-2 Disclosure of returns and return…
  36. 301.6103(l)(2)-3 · (l)(2)-3 Disclosure to Department of Labor and…
  37. 301.6103(l)(14)-1 · (l)(14)-1 Disclosure of return information to…
  38. 301.6103(l)(21)-1 · (l)(21)-1 Disclosure of return information to the…
  39. 301.6103(m)-1 · (m)-1 Disclosure of taxpayer identity information.
  40. 301.6103(n)-1 · (n)-1 Disclosure of returns and return information in…
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