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Period covered by returns or other documents

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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.

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

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