Sec. 41.6101-1 Period covered by returns.
Each return is for a taxable period as defined in section 4482.
[T.D. 6743, 29 FR 7933, June 23, 1964. Revised by T.D. 8879, 65 FR 17149-17164, Mar. 31, 2000.]
Sec. 41.6101-1 Period covered by returns.
Each return is for a taxable period as defined in section 4482.
[T.D. 6743, 29 FR 7933, June 23, 1964. Revised by T.D. 8879, 65 FR 17149-17164, Mar. 31, 2000.]