26 C.F.R. § 156.6091-2 Exceptional cases.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 156—EXCISE TAX ON GREENMAIL
Subpart B—Procedure and Administration
§ 156.6091-2 Exceptional cases.
