StacksVerified U.S. regulatory reference

26 CFR §156.6091-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Notwithstanding the provisions of § 156.6091-1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office.