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.
26 U.S.C. § 6101
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".
- The term "Secretary" means the Secretary of the Treasury or his delegate.