GroundRules
26 CFR 40.6101-1: -1 Period covered by returns.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
Collected 2026-08-27T02:25:11Z. Source file · JSON