§6101 — Period covered by returns or other documents
8 citing cases
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
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Treas. Reg. §28.6101-1Period covered by returns
See § 28.6011-1 for the rules relating to the period covered by the return.
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Treas. Reg. §301.6101-1Period covered by returns or other documents
For provisions concerning the period covered by returns or other documents, see the regulations relating to the particular tax.
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Treas. Reg. §31.6101-1Period covered by returns
The period covered by any return required under the regulations in this subpart shall be as provided in those provisions of the regulations under which the return is required to be made. See § 31.6011(a)-1, relating to returns of taxes under the Federal Insurance Contributions Act; § 31.6011(a)-2, relating to returns of taxes under the Railroad Retirement Tax Act; § 31.6011(a)-3, relating to returns of tax under the Federal Unemployment Tax Act; § 31.6011(a)-4, relating to returns of income tax withheld under section 3402; and § 31.6011(a)-5, relating to monthly returns of taxes under the Federal Insurance Contributions Act and of income tax withheld under section 3402.
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Treas. Reg. §40.6101-1Period covered by returns
See § 40.6011(a)-1(a)(2) for the rules relating to the period covered by the return.
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Treas. Reg. §41.6101-1Period covered by returns
Each return is for a taxable period as defined in section 4482.