26 U.S. Code § 6071 - Time for filing returns and other documents

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(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) Electronically filed information returns
Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c) Special taxes
For payment of special taxes before engaging in certain trades and businesses, see section 4901 andsection 5732.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1),Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a),July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21),Aug. 10, 2005, 119 Stat. 1957.)
Amendments

2005—Subsec. (c). Pub. L. 109–59substituted “section 5732” for “section 5142”.
1998—Subsecs. (b), (c). Pub. L. 105–206added subsec. (b) and redesignated former subsec. (b) as (c).
1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1958—Subsec. (b). Pub. L. 85–859inserted reference to section 5142 of this title.
Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date of 1998 Amendment

Pub. L. 105–206, title II, § 2002(c),July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”
Effective Date of 1958 Amendment

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

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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26 CFR - Internal Revenue

26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

26 CFR Part 57

26 CFR Part 154

26 CFR Part 156 - EXCISE TAX ON GREENMAIL

26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

 

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