Internal Revenue Code · 26 U.S.C.
§ 6101. Period covered by returns or other documents
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6101
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 61 words · about 1 min to read
- Regulations
- 5 issued under this section
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, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6101
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter B Miscellaneous Provisions
Nearby sections
- § 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 organizations and certain trusts
- § 6105 Confidentiality of information arising under treaty obligations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.