Treasury Regulations, Subchapter F, Sec. 301.6101-1
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 301.6101-1 Period covered by returns or other documents
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
