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Code · CFR · Title 26 — Internal Revenue · Part 53 · § 53.6091-2

§ 53.6091-2. Exceptional cases.

54 words·~1 min read·/us/cfr/t26/s§ 53.6091-2·

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Notwithstanding the provisions of § 53.6091-1, the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office. [T.D. 7368, 40 FR 29843, July 16, 1975. Redesignated by T.D. 8084, 51 FR 16303, May 2, 1986, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
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  • T.D. 7368
  • T.D. 8084
  • T.D. 9156
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cites case law
§ 53.6091-2
Exceptional cases.
Treas. Dec.T.D. 7368
Treas. Dec.T.D. 8084
Treas. Dec.T.D. 9156
Cites 3Cited by 0 across 0 sources
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