[Code of Federal Regulations] [Title 29, Volume 5] [Revised as of July 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR1904.3] [Page 43] TITLE 29--LABOR CHAPTER XVII--OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR PART 1904--RECORDING AND REPORTING OCCUPATIONAL INJURIES AND ILLNESSES--Table of Contents Sec. 1904.3 Period covered. Records shall be established on a calendar year basis. [42 FR 65165, Dec. 30, 1977]