§ 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]
Daily eCFR
§ 41.6101-1 Period covered by returns.
26 CFR 41.6101-1
26 CFR 41.6101-1
Each return is for a taxable period as defined in section 4482.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]