Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 53Subpart L - Subpart L—Procedure and Administration
View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]
§ 53.6091-2 - Exceptional cases.

Notwithstanding the provisions of § 53.6091-1, the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office.

[T.D. 7368, 40 FR 29843, July 16, 1975. Redesignated by T.D. 8084, 51 FR 16303, May 2, 1986, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
authority: 26 U.S.C. 7805; 4960, unless otherwise noted
cite as: 26 CFR 53.6091-2
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