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26 U.S.C. 6101: Period covered by returns or other documentsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 61-INFORMATION AND RETURNS
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§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 .)

Editorial Notes

Amendments

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