GroundRules
26 CFR 53.6091-2: -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 53—FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart L—Procedure and Administration
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON