26 U.S.C. § 6101 - Period covered by returns or other documents

Cite as:26 U.S.C. § 6101
Currency:Current through P.L. 115-238
 
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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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