Title 26, Internal Revenue CodeRelease 119-102
§6101 Period Covered by Returns or Other Documents
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter B — Miscellaneous Provisions › § 6101
Summary
The Secretary may set dates or time periods for required filings if the title is silent.
Full Legal Text
Title 26, §6101
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6101
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102