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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 54.6091-1: -1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 54—PENSION EXCISE TAXES

Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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