[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR40.6101-1]

[Page 8]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.6101-1  Period covered by returns.

    See Sec. 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]