1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
Sec. 6101 - Period covered by returns or other documents
View Metadata| Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 61 - INFORMATION AND RETURNS Subchapter B - Miscellaneous Provisions Sec. 6101 - Period covered by returns or other documents |
| Contains | section 6101 |
| Date | 1994 |
| Laws in Effect as of Date | January 4, 1995 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 753; Oct. 4, 1976, Pub. L. 94-455, title XIX, §1906(b)(13)(A), 90 Stat. 1834. |
| Statutes at Large Reference | 90 Stat. 1834 |
| Public Law References | Public Law 94-455 |
§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; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834.)
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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