§6101 — Period covered by returns or other documents
8 cases·8 cited
Statute Text — 26 U.S.C. §6101
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §28.6101-1 Period covered by returns
- Treas. Reg. §Treas. Reg. §301.6101-1 Period covered by returns or other documents
- Treas. Reg. §Treas. Reg. §31.6101-1 Period covered by returns
- Treas. Reg. §Treas. Reg. §40.6101-1 Period covered by returns
- Treas. Reg. §Treas. Reg. §41.6101-1 Period covered by returns
8 Citing Cases
United States v. Introcaso
Andrea Schmitt v. Kaiser Foundation Health Plan
Federal Trade Commission v. The Estate of John Pukke
Federal Trade Commission v. Peter Baker
Federal Trade Commission v. John Usher
Federal Trade Commission v. Global Property Alliance, Inc.
Federal Trade Commission v. Andris Pukke
Federal Trade Commission v. Andris Pukke