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► 26 U.S.C. § 6101 26 u.s.c. · information and returns · title 26
26 U.S.C. § 6101
Period covered by returns or other documents
Title 26 USC
● ACTIVE
Ch. 61
Jurisdiction Federal — United States
Chapter INFORMATION AND RETURNS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-25EE42
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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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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 →
Chapter 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. § 6038B
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26 U.S.C.
Citation
26 U.S.C. § 6101
Status
● ACTIVE
Chapter
61 — INFORMATION AND RETURNS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-25EE42
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Internal Revenue Code — 26 U.S.C. § 6101