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2016 US Code
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
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| 26 U.S.C. § 6101 (2016) |
| §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.) |
|
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 6101 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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