Home/U.S. Code/Title 26/Ch. 61/§ 6101
FEDERAL · 26 U.S.C. · Chapter 61

Period covered by returns or other documents

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 61 — INFORMATION AND RETURNS·Subch. B
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".