Treasury Regulations (26 C.F.R.)
26 CFR § 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.
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In this part (40 sections)
- 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
- 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
- 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
- 31.6011(b)-1 · (b)-1 Employers' identification numbers.
- 31.6011(b)-2 · (b)-2 Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
- 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
- 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
- 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · (b)-1 Method of collection.
- 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
- 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
- 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
- 31.6302(c)-4 · (c)-4 Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…