---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA/ptV"
level: "part"
label: "Part V"
heading: "Time for Filing Returns and Other Documents"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch61-schA-ptV"
sections_count: 6
---

# Part V — Time for Filing Returns and Other Documents

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 61 — Information and Returns › Subchapter A — Returns and Records

## Sections

- [§6071. Time for filing returns and other documents](/usc/26/6071.md)
- [§6072. Time for filing income tax returns](/usc/26/6072.md)
- [§6073. Repealed.](/usc/26/6073.md)
- [§6074. Repealed.](/usc/26/6074.md)
- [§6075. Time for filing estate and gift tax returns](/usc/26/6075.md)
- [§6076. Repealed.](/usc/26/6076.md)