Daily eCFR

§ 41.6101-1 Period covered by returns.

26 CFR 41.6101-1

Citation26 CFR 41.6101-1

CorpusDaily eCFR

Displayed edition2026-09-27

Last updated2026-09-27

§ 41.6101-1 Period covered by returns.

Each return is for a taxable period as defined in section 4482.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]

Authority26 U.S.C. 7805. Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b). Section 41.4483-1 also issued under 26 U.S.C. 4483(a). Section 41.4483-2 also issued under 26 U.S.C. 4483(c). Section 41.4483-3 also issued under 26 U.S.C. 4483(d). Section 41.6001-1 also issued under 26 U.S.C. 6001. Section 41.6001-2 also issued under 26 U.S.C. 6001. Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260). Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a). Section 41.6060-1 also issued under 26 U.S.C. 6060(a). Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a). Section 41.6091-1 also issued under 26 U.S.C. 6091(a). Section 41.6101-1 also issued under 26 U.S.C. 6101. Section 41.6109-1 also issued under 26 U.S.C. 6109(a). Section 41.6109-2 also issued under 26 U.S.C. 6109(a). Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a). Section 41.6695-1 also issued under 26 U.S.C. 6695(b)

SourceT.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.