CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 40—EXCISE TAX PROCEDURAL REGULATIONS > 40.6101-1—Period covered by returns.

40.6101-1—Period covered by returns.

See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.

Code of Federal Regulations

[T.D. 8963, 66 FR 41776, Aug. 9, 2001]