Treasury Regulations (26 C.F.R.)

26 CFR § 40.6101-1 — Period covered by returns.

§ 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]

Last amended: 2026-04-13