§ 6071. Time for filing returns and other documents

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 749 · 68A Stat. 749

   Enacted · 26 U.S.C. § 6071

   Aug. 16, 1954, ch. 736, 68A Stat. 749

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 749

2. 1958

   Pub. L. 85–859 title II § 204(1) · 72 Stat. 1275

   Inserted · 26 U.S.C. § 6071(b)

   Pub. L. 85–859 inserted reference to section 5142 of this title

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title.

   Enacted provision · exact public law section
   (1) Subsection (b) of section 6071 is amended by deleting the period at the end thereof and inserting in lieu thereof “and section 5142.”

3. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6071(a)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

4. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 title II § 2002(a) · 112 Stat. 685

   1. Added · 26 U.S.C. § 6071(b); 26 U.S.C. § 6071(c)

      Pub. L. 105–206 added subsec. (b)

   2. Redesignated · 26 U.S.C. § 6071(b); 26 U.S.C. § 6071(c)

      Pub. L. 105–206 redesignated former subsec. (b) as (c)

   Source evidence

   Code amendment note
   Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).

   Enacted provision · exact public law section
   (a) Information Returns Filed Electronically.— Section 6071 (relating to time for filing returns and other documents) is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection: “(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.”.

5. 2005

   Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

   Pub. L. 109–59 title XI § 11125(b)(21) · 119 Stat. 1144

   Substituted · 26 U.S.C. § 6071(c)

   Pub. L. 109–59 substituted “section 5732” for “section 5142”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”.

   Enacted provision · exact public law section
   (21) Subsection (c) of section 6071 is amended by striking “section 5142” and inserting “section 5732”.

6. 2015

   Department of Justice Appropriations Act, 2016

   Pub. L. 114–113 § 201(c) · 129 Stat. 2242

   Substituted · 26 U.S.C. § 6071(b)

   Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”.

   Enacted provision · exact public law section
   Sec. 201. In addition to amounts otherwise made available in this title for official reception and representation expenses, a total of not to exceed $50,000 from funds appropriated to the Department of Justice in this title shall be available to the Attorney General for official reception and representation expenses.

   Effective date note
   Pub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that:

7. 2015

   Department of Justice Appropriations Act, 2016

   Pub. L. 114–113 § 201(a) · 129 Stat. 2242

   1. Added · 26 U.S.C. § 6071(c); 26 U.S.C. § 6071(d)

      Pub. L. 114–113, § 201(a), added subsec. (c)

   2. Redesignated · 26 U.S.C. § 6071(c); 26 U.S.C. § 6071(d)

      Pub. L. 114–113, § 201(a), redesignated former subsec. (c) as (d)

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).

   Enacted provision · exact public law section
   Sec. 201. In addition to amounts otherwise made available in this title for official reception and representation expenses, a total of not to exceed $50,000 from funds appropriated to the Department of Justice in this title shall be available to the Attorney General for official reception and representation expenses.

   Effective date note
   Pub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that:

8 of 9 references resolved to an enrolled provision · 1 partial