26 C.F.R. § 156.6091-2

Current through October 31, 2024

Section 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.

26 C.F.R. §156.6091-2

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