26 USC § 6101
Period covered by returns or other documents
October 30, 2020
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.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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