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.
Title 26
26
26 U.S.C. § 6101.Chapter 61
§ 6101
Period covered by returns or other documents
Title 26
1 min read
Subchapter: Miscellaneous Provisions
Need the full chapter outline? Open Chapter 61 to browse every section without loading the entire chapter explorer on this page.