1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 55
  5. subpart C
  6. § 55.6091-2

View all text of Subpart C [§ 55.6001-1 - § 55.7701-1]

§ 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.

[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]

AUTHORITY: 26 U.S.C. 6001, 6011, 6071, 6091, and 7805.

SOURCE: T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.

CITE AS: 26 CFR 55.6091-2