{"data":{"id":"us/26-cfr-54.6091-1","jurisdiction":"us","citation":"26 CFR 54.6091-1","heading":"-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 54—PENSION EXCISE TAXES"],"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":"92c5e9ed3dd90377cf6e7c8d83cab276436a9545704f62f688400f831337afcf","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.6081-1","next":"us/26-cfr-54.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}