26 U.S.C. § 6101

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 6101

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

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.