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See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 6011 - General requirement of return, statement, or list
§ 6060 - Information returns of tax return preparers
§ 6071 - Time for filing returns and other documents
§ 6091 - Place for filing returns or other documents
§ 6101 - Period covered by returns or other documents
§ 6109 - Identifying numbers
§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
§ 7805 - Rules and regulations