1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter B
  6. § 6101

View all text of Subchapter B [§ 6101 - § 6117]

§ 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.)

CITE AS: 26 USC 6101