Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6101
Period covered by returns or other documents
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
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- 6071 · Time for filing returns and other documents
- 6072 · Time for filing income tax returns
- 6073 · [§6073. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2),…
- 6074 · [§6074. Repealed. Pub. L. 90–364, title I, §103(a), June 28,…
- 6075 · Time for filing estate and gift tax returns
- 6076 · [§6076. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
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- 6096 · Designation by individuals
- 6101 · Period covered by returns or other documents
- 6102 · Computations on returns or other documents
- 6103 · Confidentiality and disclosure of returns and return information
- 6104 · Publicity of information required from certain exempt…
- 6105 · Confidentiality of information arising under treaty obligations
- 6106 · [§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct.…
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- 6109 · Identifying numbers
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