26 U.S.C. § 6101 — Period covered by returns or other documents
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 40 words · no verdicts yet
When this title does not provide a period or date for a required return, statement, or other document, the Secretary may set it by regulation.
When this title does not otherwise provide the period covered by, or the date as of which, a required return, statement, or other document must be made, the Secretary* may prescribe that period or date by regulation.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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