§ 157.6091-1. Place for filing returns.
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/us/cfr/t26/s§ 157.6091-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.