{"data":{"id":"us/26-cfr-156.6091-2","jurisdiction":"us","citation":"26 CFR 156.6091-2","heading":"-2 Exceptional cases.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"32a1baa0edba0026b82c6c45280a1ac49da9c5470475b38b04318e009cd42d43","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-156.6091-1","next":"us/26-cfr-156.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}