Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 40 - Excise Tax Procedural Regulations |
§ 40.6101-1 - Period covered by returns.
Latest version.
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§ 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]