# Treas. Reg. § 301.6101-1: Period covered by returns or other documents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6101-1>. Interprets 26 U.S.C. § 6101.

For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.