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]
See § 40.6011(a)–1(a)(2) for the rules relating to the period covered by the return.