United States Code · Section

§ 6101 — Period Covered By Returns Or Other Documents

26 U.S.C. § 6101

View:
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.
26 U.S.C. § 6102

Implementing Regulations