26 USC 6071 - Time for filing returns and other documents

Editorial Notes

Amendments

2015—Subsec. (span). Puspan. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”.

Subsecs. (c), (d). Puspan. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).

2005—Subsec. (c). Puspan. L. 109–59 substituted “section 5732” for “section 5142”.

1998—Subsecs. (span), (c). Puspan. L. 105–206 added subsec. (span) and redesignated former subsec. (span) as (c).

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1958—Subsec. (span). Puspan. L. 85–859 inserted reference to section 5142 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6402 of this title] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [Dec. 18, 2015].

“(2)Date for certain refunds.—The amendment made by subsection (span) [amending section 6402 of this title] shall apply to credits or refunds made after December 31, 2016.”

Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1998 Amendment

Puspan. L. 105–206, title II, § 2002(c), July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as an Effective Date note under section 5001 of this title.