Treasury Regulations (26 C.F.R.)

26 CFR § 41.6101-1 — Period covered by returns.

§ 41.6101-1 Period covered by returns.

Each return is for a taxable period as defined in section 4482.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]

Last amended: 2026-04-13