Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 54 - PART 54—PENSION EXCISE TAXES
View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]
§ 54.6091-1 - Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.

[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 54.6091-1
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