26 C.F.R. § 156.6091-2
Exceptional cases.
Cite as 26 C.F.R. § 156.6091-2 (2026)
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.
[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]
- Cross-references to the CFR
- 156.6091-1