26 U.S.C. § 2662
Return requirements
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 2662, Return requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463263
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Full text
The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations shall provide that—
the return shall be filed—
The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally