{"data":{"id":"us/26-cfr-28.6101-1","jurisdiction":"us","citation":"26 CFR 28.6101-1","heading":"-1 Period covered by returns.","body":"See § 28.6011-1 for the rules relating to the period covered by the return.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"50d0936bf365be0d1172be3a10aefbc1a5b019677a062921062e2200c1d39964","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6091-1","next":"us/26-cfr-28.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}