26 C.F.R. § 55.6091-2

Current through November 30, 2024

Section 55.6091-2 - Exceptional cases

Notwithstanding the provisions of § 55.6091-1 , the Commissioner may permit the filing of any Chapter 44 tax return in any local Internal Revenue Service office.

26 C.F.R. §55.6091-2

T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9156, 69 FR 55746 , Sept. 16, 2004