1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 156 - EXCISE TAX ON GREENMAIL
  5. Subpart B - Procedure and Administration
  6. 26 CFR § 156.6091-2
26 CFR § 156.6091-2
Exceptional cases
June 25, 2020
CFR

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.

[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]

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§ 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns
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§ 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record

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