Regulations last checked for updates: May 23, 2025

Title 26 - Internal Revenue last revised: May 20, 2025
All TitlesTitle 26Chapter IPart 41Subpart C - Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
View all text of Subpart C [§ 41.6001-1 - § 41.7701-1]
§ 41.6101-1 - Period covered by returns.

Each return is for a taxable period as defined in section 4482.

[T.D. 8879, 65 FR 17155, Mar. 31, 2000]
authority: 26 U.S.C. 7805.
source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 41.6101-1
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