26 U.S. Code § 6101 - Period covered by returns or other documents

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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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
Amendments

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.

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

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


26 CFR - Internal Revenue

26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

27 CFR - Alcohol, Tobacco Products and Firearms

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

 

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