Code of Federal Regulations · Section
§ 31.6101-1 — -1 Period Covered By Returns
26 C.F.R. § 31.6101-1
View:
The period covered by any return required under the regulations in this subpart shall be as provided in those provisions of the regulations under which the return is required to be made. See § 31.6011(a)-1, relating to returns of taxes under the Federal Insurance Contributions Act; § 31.6011(a)-2, relating to returns of taxes under the Railroad Retirement Tax Act; § 31.6011(a)-3, relating to returns of tax under the Federal Unemployment Tax Act; § 31.6011(a)-4, relating to returns of income tax withheld under section 3402; and § 31.6011(a)-5, relating to monthly returns of taxes under the Federal Insurance Contributions Act and of income tax withheld under section 3402.
Authorizing Statute
-
Adjusted gross income defined26 U.S.C. § 62
-
Credit for paid sick leave26 U.S.C. § 3131
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Income tax collected at source26 U.S.C. § 3402
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Payroll credit for paid family leave26 U.S.C. § 3132
-
Mode or time of collection26 U.S.C. § 6302
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Withholding of tax on nonresident aliens26 U.S.C. § 1441
-
Definitions26 U.S.C. § 3121
-
Definitions26 U.S.C. § 3401
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109
-
Special rules applicable to certain employment taxes26 U.S.C. § 6205
-
Rules and regulations26 U.S.C. § 7805
-
Definitions26 U.S.C. § 7701
-
Certified professional employer organizations26 U.S.C. § 3511
-
Backup withholding26 U.S.C. § 3406
-
Receipts for employees26 U.S.C. § 6051