Implements § 6101Open in workspace
Reg. § 28.6101-1 Period covered by returns.
26 CFR § 28.6101-1eCFR, current through 2026-07-14
See for the rules relating to the period covered by the return.
Source: decipher.legal/cfr/26/28.6101-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14