Internal Revenue Code:Sec. 6101. Period covered by returns or other documents

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter B - Miscellaneous Provisions

Statute

    Sec. 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.

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
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