§41.6101-1 Period covered by returns RegSenseEnglishCFR RegulationsInternal Revenue Service (IRS), TreasuryFocus AreaCFR SectionFleet OperationsFleet TaxesFleet taxesTransportationUSA
Each return is for a taxable period as defined in section 4482.[T.D. 8879, 65 FR 17155, Mar. 31, 2000]['Fleet Taxes']['Fleet taxes']