26 CFR § 40.6101-1 - Period covered by returns.

---
identifier: "/us/cfr/t26/s40.6101-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 40.6101-1 - Period covered by returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "40.6101-1"
section_name: "Period covered by returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "40"
part_name: "EXCISE TAX PROCEDURAL REGULATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted."
cfr_part: "40"
---


# 40.6101-1 Period covered by returns.

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]