C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 40—EXCISE TAX PROCEDURAL REGULATIONS

26 C.F.R. § 40.6101-1

Period covered by returns

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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]