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e-CFR data is current as of July 9, 2020

Title 26Chapter ISubchapter DPart 40 → §40.6101-1


Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS


§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]

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