Statute · United States Code
26 U.S.C. § 6101 — Period covered by returns or other documents
26 U.S.C. § 6101
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- capital-markets-and-corporate-governance
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.
Citator
26 U.S.C. § 6101 — Period covered by returns or other documents is in force in the current edition of the Code, and nothing recorded condemns it.
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.