1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 28
  5. § 28.6101-1

View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]

§ 28.6101-1 - Period covered by returns.

See § 28.6011-1 for the rules relating to the period covered by the return.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.

CITE AS: 26 CFR 28.6101-1