§ 156.6091-2 - Exceptional cases.

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- 04-19478. Final regulations. 04-19478. Place for Filing
- 03-14604. Notice of proposed rulemaking by cross-reference to temporary regulations. 03-14604. Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns

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§ 156.6091-2 Exceptional cases.

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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§ 156.6091-2 - Exceptional cases.

§ 156.6091-2 Exceptional cases.