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Code · CFR · Title 26 — Internal Revenue · Part 55 · § 55.6091-2

§ 55.6091-2. Exceptional cases.

60 words·~1 min read·/us/cfr/t26/s§ 55.6091-2·

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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. [T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
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  • T.D. 7767
  • T.D. 8180
  • T.D. 9156
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cites case law
§ 55.6091-2
Exceptional cases.
Treas. Dec.T.D. 7767
Treas. Dec.T.D. 8180
Treas. Dec.T.D. 9156
Cites 3Cited by 0 across 0 sources
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