26 USC 6020 - Returns prepared for or executed by Secretary

U.S Code last checked for updates: May 17, 2024

§ 6020.

Returns prepared for or executed by Secretary

(a)

Preparation of return by Secretary

(b)

Execution of return by Secretary

(1)

Authority of Secretary to execute return

(2)

Status of returns

(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90–364, title I, § 103(e)(3), June 28, 1968, 82 Stat. 264; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(4), July 18, 1984, 98 Stat. 792.)

cite as: 26 USC 6020