United States Code
USC most recently checked for updates: Mar 24, 2023
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, § 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 6101