26 CFR § 40.6101-1Chapter I
§ 40.6101-1 Period covered by returns.
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Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
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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]
eCFR data current as of: June 10, 2026
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