US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 157 — EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONSSubpart B — Procedure and Administration157.6091-126 C.F.R. § 157.6091-1Place for filing returns.Last amended: 2016Year: 2026Length: 36 wordsOfficial source Cite as 26 C.F.R. § 157.6091-1 (2026)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.Cross-references to the CFR157.6011-1Previous26 C.F.R. § 157.6081-1Next26 C.F.R. § 157.6107-1