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26 U.S.C. § 6101

Title 26 Chapter 61 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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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