§ 40.6101-1 Period covered by returns.
See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
[T.D. 8963, 66 FR 41776, Aug. 9, 2001]
Daily eCFR
§ 40.6101-1 Period covered by returns.
26 CFR 40.6101-1
26 CFR 40.6101-1
See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
[T.D. 8963, 66 FR 41776, Aug. 9, 2001]