{"data":{"id":"us/26-cfr-157.6091-1","jurisdiction":"us","citation":"26 CFR 157.6091-1","heading":"-1 Place for filing returns.","body":"The return required by § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS","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":"f7844f7afd88ae2de2088f80263234ec4a7cfa46e3f445a1d77ec6ab12739199","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-157.6081-1","next":"us/26-cfr-157.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}