1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 40 - EXCISE TAX PROCEDURAL REGULATIONS
  5. 26 CFR § 40.6101-1
26 CFR § 40.6101-1
Period covered by returns
June 25, 2020
CFR

See §40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.

[T.D. 8963, 66 FR 41776, Aug. 9, 2001]

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§ 40.6091-1 Place for filing returns
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§ 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

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