{"data":{"id":"us/26-cfr-40.6101-1","jurisdiction":"us","citation":"26 CFR 40.6101-1","heading":"-1 Period covered by returns.","body":"See § 40.6011(a)-1(a)(2) 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 D—MISCELLANEOUS EXCISE TAXES","PART 40—EXCISE TAX PROCEDURAL REGULATIONS"],"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":"eab8d3a21478cab5da13ccc0671a55a0f739ebc8db7a8076664e21e8cb6441b3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.6091-1","next":"us/26-cfr-40.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}