26 CFR §157.6091-1 — -1 Place for filing returns.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.