26 USC § 6101 - Period covered by returns or other documents

---
identifier: "/us/usc/t26/s6101"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6101 - Period covered by returns or other documents"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6101"
section_name: "Period covered by returns or other documents"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "B"
subchapter_name: "Miscellaneous Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6101. 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.