---
kind: "section"
citation: "26 U.S.C. § 6101"
title: "26"
title_heading: "Internal Revenue Code"
number: "6101"
heading: "Period covered by returns or other documents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6101"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §6101. Period covered by returns or other documents


When not otherwise provided for by this title, the [Secretary](/usc/26/7701.md?p=a-11-B) 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.


## Source credit

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

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.