FEDERAL · 26 U.S.C. · Chapter Subchapter B—Miscellaneous Provisions
Period covered by returns or other documents
26 U.S.C. § 6101
Title26 — Internal Revenue Code
ChapterSubchapter B—Miscellaneous Provisions
This text of 26 U.S.C. § 6101 (Period covered by returns or other documents) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6101.
Text
When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 6101, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6101.