Implements § 6101Open in workspace
Reg. § 40.6101-1 Period covered by returns.
26 CFR § 40.6101-1eCFR, current through 2026-07-14
See for the rules relating to the period covered by the return.
[T.D. 8963, 66 FR 41776, Aug. 9, 2001]
See for the rules relating to the period covered by the return.
[T.D. 8963, 66 FR 41776, Aug. 9, 2001]