CFR›Title 26›Chapter I›Part 28›26 CFR 28.6101-1 Citation26 CFR 28.6101-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 28.6101-1 Period covered by returns.See § 28.6011-1 for the rules relating to the period covered by the return. Previous 28.6091-1 § 28.6091-1 Place for filing returns. Next 28.6107-1 § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 28.6101-1 Period covered by returns.See § 28.6011-1 for the rules relating to the period covered by the return.