26-U.S.C.-6101

§6101 – Period Covered By Returns Or Other Documents

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter B > Section 6101

Details

• Reference: Section 6101
• Legend: §6101 – Period Covered By Returns Or Other Documents
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6081 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6081, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6072 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6072, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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