§6071. Time for filing returns and other documents

(a) General rule

When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.

(b) Special taxes

For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5142.

(Aug. 16, 1954, ch. 736, 68A Stat. 749 ; Sept. 2, 1958, Pub. L. 85–859, title II, §204(1), 72 Stat. 1428 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

Amendments

1976-Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1958-Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Cross References

Extension of time for filing any return, declaration or other document, see section 6081 of this title.

Income tax returns generally, see section 6012 et seq. of this title.

Information returns generally, see section 6031 et seq. of this title.

Time and place for paying tax shown on returns, see section 6151 of this title.

Section Referred to in Other Sections

This section is referred to in section 3302 of this title.