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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 6101: Period covered by returns or other documents

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 61—INFORMATION AND RETURNS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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