Source: https://us.vlex.com/vid/time-for-filing-returns-671019645
Timestamp: 2019-10-15 19:24:55
Document Index: 43947282

Matched Legal Cases: ['§ 6071', '§ 6071', '§ 6071', '§ 6071', '§204', '§1906', '§2002', '§11125', '§201', '§201']

26 U.S.C. § 6071 - Time for filing returns and other documents - Part V. Time For Filing Returns and Other Documents - Subchapter A. Returns and Records - Chapter 61. Information and Returns - Subtitle F. Procedure and Administration - Title 26. INTERNAL REVENUE CODE - US Code - VLEX 671019645
Part V. Time For Filing Returns and Other Documents
26 U.S.C. § 6071 - Time for filing returns and other documents
Cite as: 26 U.S.C. § 6071
Forms W-2 and W-3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
Cite as 26 U.S.C. § 6071
Source: Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85-859, title II, §204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206, title II, §2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109-59, title XI, §11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114-113, div. Q, title II, §201(a), (c), Dec. 18, 2015, 129 Stat. 3076.
2015-Subsec. (b). Pub. L. 114-113, §201(c), substituted "subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)" for "subparts B and C of part III of this subchapter".