§ 41.6101-1 — -1 Period Covered By Returns

Authorizing Statute

• Exemptions

  26 U.S.C. § 4483
• Period covered by returns or other documents

  26 U.S.C. § 6101
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Identifying numbers

  26 U.S.C. § 6109
• Definitions

  26 U.S.C. § 4482
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Rules and regulations

  26 U.S.C. § 7805
• 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
• Place for filing returns or other documents

  26 U.S.C. § 6091
• Time and place for paying tax shown on returns

  26 U.S.C. § 6151