United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 61. INFORMATION AND RETURNS |
SubChapter A. Returns and Records |
Part V. TIME FOR FILING RETURNS AND OTHER DOCUMENTS |
§ 6071. Time for filing returns and other documents
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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 5732.
Amendments
2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”.
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 Amendment
Amendment by Pub. L. 109–59 effective
Pub. L. 105–206, title II, § 2002(c),
Amendment by Pub. L. 85–859 effective