
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC6101]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6101. Period covered by returns or other documents

    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, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
