1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
  5. Subpart B - Procedure and Administration
  6. 26 CFR § 157.6091-1
26 CFR § 157.6091-1
Place for filing returns
June 25, 2020
CFR

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.

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§ 157.6081-1 Automatic extension of time for filing a return due under chapter 55
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§ 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record

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