Source: http://www.law.cornell.edu/uscode/text/26/6071?qt-us_code_tabs=2
Timestamp: 2014-12-22 04:42:48
Document Index: 531871403

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

26 U.S. Code § 6071 - Time for filing returns and other documents | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part V › § 6071 26 U.S. Code § 6071 - Time for filing returns and other documents
General rule When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
Electronically filed information returns Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 andsection 5732.
(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.)
2005—Subsec. (c). Pub. L. 109–59substituted “section 5732” for “section 5142”.
1998—Subsecs. (b), (c). Pub. L. 105–206added subsec. (b) and redesignated former subsec. (b) as (c).
1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1958—Subsec. (b). Pub. L. 85–859inserted reference to section 5142 of this title.
Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.
Pub. L. 105–206, title II, § 2002(c),July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”