GroundRules
26 CFR 301.6101-1: -1 Period covered by returns or other documents.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Information and Returns
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
Collected 2026-08-27T02:25:11Z. Source file · JSON