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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6101

Period covered by returns or other documents

Ch. 61 — INFORMATION AND RETURNS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 61
Statutory Text

26 U.S.C. § 6101 — Period covered by returns or other documents

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter B - Miscellaneous Provisions Sec. 6101 - Period covered by returns or other documents From the U.S. Government Publishing Office, www.gpo.gov

§6101. Period covered by returns or other documents

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.

(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

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-25EE42
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boisestandard.org
Citation
26 U.S.C. § 6101
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PRIMARY-SOURCE
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306745b14c602d93...
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The statutory text of 26 U.S.C. § 6101 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6096 26 U.S.C. § 6102 →
Ch. 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B26 U.S.C. § 6038C26 U.S.C. § 6038D26 U.S.C. § 6038E26 U.S.C. § 603926 U.S.C. § 6039A26 U.S.C. § 6039B
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