1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6101-1
26 CFR § 301.6101-1
Period covered by returns or other documents
June 25, 2020
CFR

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

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§ 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972
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§ 301.6102-1 Computations on returns or other documents

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