26 CFR 156.6091-2 - Exceptional cases.

Regulations last checked for updates: Nov 24, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Subpart B [§ 156.6001-1 - § 156.7701-1]

§ 156.6091-2 - Exceptional cases.

Notwithstanding the provisions of § 156.6091-1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office.

[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]

authority: 26 U.S.C. 6001,6011,6061,6071,6091,6161,and

source: T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.

cite as: 26 CFR 156.6091-2