GroundRules
26 CFR 41.6101-1: -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 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
Each return is for a taxable period as defined in section 4482.
Collected 2026-08-27T02:25:11Z. Source file · JSON