{"data":{"id":"us/26-cfr-301.6101-1","jurisdiction":"us","citation":"26 CFR 301.6101-1","heading":"-1 Period covered by returns or other documents.","body":"For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.","path":["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"],"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":"aaed09cfe22b9085aca0f548bac88e11d16ca6a2f18622cc6e3099e4e6e40583","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6096-1","next":"us/26-cfr-301.6102-1"},"notice":"GroundRules: Original legal text. Not legal advice."}