26 C.F.R. § 53.6091-2

Current through November 30, 2024

Section 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.

26 C.F.R. §53.6091-2

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