# Treas. Reg. § 28.6101-1: Period covered by returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6101-1>. Interprets 26 U.S.C. § 6101.

See § 28.6011-1 for the rules relating to the period covered by the return.