26 C.F.R. § 301.6101-1 Period covered by returns or other documents.
Title 26 - Internal Revenue
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6101-1 Period covered by returns or other documents.