§ 28.6101-1 Period covered by returns.§ 31.6101-1 Period covered by returns.§ 40.6101-1 Period covered by returns.§ 41.6101-1 Period covered by returns.§ 301.6101-1 Period covered by returns or other documents.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Final rules 3
When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made.