# Treas. Reg. § 40.6101-1: Period covered by returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-40.6101-1>. Interprets 26 U.S.C. § 6101.

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]