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Code · CFR · Title 26 — Internal Revenue · Part 41 · § 41.6101-1

§ 41.6101-1. Period covered by returns.

20 words·~1 min read·/us/cfr/t26/s§ 41.6101-1·

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