26 USC 6071 - Sec. 6071. Time for filing returns and other documents

US Code - Title 26: Internal Revenue Code

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(a) 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. (b) 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. (c) Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5142.

Amendments

1998 - Subsecs. (b), (c). Pub. L. 105-206 added subsec. (b) and redesignated former subsec. (b) as (c). 1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary''. 1958 - Subsec. (b). Pub. L. 85-859 inserted reference to section 5142 of this title.

EFFECTIVE DATE OF 1998 AMENDMENT

Pub. L. 105-206, title II, Sec. 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.''

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

Section Referred To In Other Sections

This section is referred to in section 3302 of this title.