26 CFR 28.6101-1

§ 28.6101-1 Period covered by returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 28.6101-1, § 28.6101-1 Period covered by returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112906
Permanent ID: ys:prov:112906@1
SHA-256: 50d0936bf365be0d1172be3a10aefbc1a5b019677a062921062e2200c1d39964

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

See § 28.6011-1 for the rules relating to the period covered by the return.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.