# 26 U.S.C. § 6101: Period covered by returns or other documents

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6101>. Cite pinpoints as 26 U.S.C. § 6101(a)(1).

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.

## Regulations

- [Treas. Reg. § 28.6101-1](/26/reg/28.6101-1.md): Period covered by returns. (interprets § 6101)
- [Treas. Reg. § 31.6101-1](/26/reg/31.6101-1.md): Period covered by returns. (interprets § 6101)
- [Treas. Reg. § 40.6101-1](/26/reg/40.6101-1.md): Period covered by returns. (interprets § 6101)
- [Treas. Reg. § 41.6101-1](/26/reg/41.6101-1.md): Period covered by returns. (interprets § 6101)
- [Treas. Reg. § 301.6101-1](/26/reg/301.6101-1.md): Period covered by returns or other documents. (interprets § 6101)

## Final rules

- [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
- [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes
- [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax

Derived from: 1939 § 3630

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 753
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834