1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 53
  5. subpart L
  6. § 53.6091-2

View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]

§ 53.6091-2 - Exceptional cases.

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]

AUTHORITY: 26 U.S.C. 7805; 4960, unless otherwise noted.

CITE AS: 26 CFR 53.6091-2