Period covered by returns or other documents

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. INFORMATION AND RETURNS
  6. Miscellaneous Provisions
  7. Period covered by returns or other documents

Checkout our iOS App for a better way to browser and research.

§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 .)

Amendments

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


Download our app to see the most-to-date content.