26 U.S.C. § 6101

Section 6101 · Period covered by returns or other documents

Amended 2 times on record

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.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.