GroundRules
26 CFR 156.6091-2: -2 Exceptional cases.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 156—EXCISE TAX ON GREENMAIL
- Subpart B—Procedure and Administration
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON