26 USC 6071 - Time for filing returns and other documents

U.S Code last checked for updates: May 04, 2024

§ 6071.

Time for filing returns and other documents

(a)

General rule

(b)

Electronically filed information returns

(c)

Returns and statements relating to employee wage information and nonemployee compensation

(d)

Special taxes

(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; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)

cite as: 26 USC 6071