26 C.F.R. § 157.6091-1 Place for filing returns.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart B—Procedure and Administration
§ 157.6091-1 Place for filing returns.
