§ 6101. Period covered by returns or other documents
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/usc/title-26/section-6101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
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5 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 753
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
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§ 6101
Period covered by returns or other documents
IRM×2
Fed. Reg.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 753
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 4 across 2 sources