Implements § 6101Open in workspace
Reg. § 41.6101-1 Period covered by returns.
26 CFR § 41.6101-1eCFR, current through 2026-07-14
Each return is for a taxable period as defined in section .
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]
Each return is for a taxable period as defined in section .
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]