§ 28.6101-1 — -1 Period Covered By Returns

Authorizing Statute

• Period covered by returns or other documents

  26 U.S.C. § 6101
• Time and place for paying tax shown on returns

  26 U.S.C. § 6151
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Place for filing returns or other documents

  26 U.S.C. § 6091
• Definitions

  26 U.S.C. § 7701
• Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

  26 U.S.C. § 6107
• Understatement of taxpayer’s liability by tax return preparer

  26 U.S.C. § 6694
• Notice or regulations requiring records, statements, and special returns

  26 U.S.C. § 6001
• Time for filing returns and other documents

  26 U.S.C. § 6071
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Imposition of tax

  26 U.S.C. § 2801
• Identifying numbers

  26 U.S.C. § 6109
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Extension of time for filing returns

  26 U.S.C. § 6081
• Rules and regulations

  26 U.S.C. § 7805
• Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

  26 U.S.C. § 6696