# Treas. Reg. § 41.6101-1: Period covered by returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-41.6101-1>. Interprets 26 U.S.C. § 6101.

Each return is for a taxable period as defined in section 4482. 

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]