U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 40 - PART 40—EXCISE TAX PROCEDURAL REGULATIONS
View all text of Part 40 [§ 40.0-1 - § 40.7701-1]
§ 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.

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