Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6101

Source: decipher.legal/usc/26/6101 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)