Code of Federal Regulations · Section
§ 40.6101-1 — -1 Period Covered By Returns
26 C.F.R. § 40.6101-1
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See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
Authorizing Statute
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time for filing returns and other documents26 U.S.C. § 6071
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Mode or time of collection26 U.S.C. § 6302
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General requirement of return, statement, or list26 U.S.C. § 6011