{"data":{"id":"us/26-cfr-55.6091-2","jurisdiction":"us","citation":"26 CFR 55.6091-2","heading":"-2 Exceptional cases.","body":"Notwithstanding the provisions of § 55.6091-1, the Commissioner may permit the filing of any Chapter 44 tax return 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 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES","Subpart C—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":"3965a08e17b7b7d122e1077de30cc0979955d5c915743e4d877c3f7c30f36100","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-55.6091-1","next":"us/26-cfr-55.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}