26 C.F.R. § 301.6101-1. - § 301.6101-1 Period Covered by Returns or Other Documents.

Current as of May 27, 2026

Section 301.6101-1 - § 301.6101-1 Period Covered by Returns or Other Documents.Section 301.6101-1 - § 301.6101-1 Period Covered by Returns or Other Documents.

Section 301.6096-1 - § 301.6096-1 Designation by Individuals for Taxable Years Beginning After December 31, 1972.Section 301.6102-1 - § 301.6102-1 Computations on Returns or Other Documents.

§ 301.6101-1 Period covered by returns or other documents.

For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.

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