Treasury Regulations (26 C.F.R.)
26 CFR § 55.6091-1
Place for filing Chapter 44 tax returns.
Except as provided in § 55.6091-2 (relating to exceptional cases):
# (a) In general.
Chapter 44 tax returns shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office serving the principal place of business or principal office or agency of the real estate investment trust or regulated investment company.
# (b) Returns filed with service centers or by hand carrying.
Notwithstanding paragraph (a) of this section, unless a return is filed by hand carrying, whenever instructions applicable to Chapter 44 tax returns provide that the returns be filed with a service center, the returns must be so filed in accordance with the instructions. Returns which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office in accordance with paragraph (a) of this section.
[T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated and amended by T.D. 8180, 53 FR 6148, Mar. 1, 1988; T.D. 9156, 69 FR 55746, Sept. 16, 2004]
Source: view the official text
In this part (24 sections)
- 55.4981-1 · [Reserved]
- 55.4981-2 · Imposition of excise tax with respect to certain…
- 55.4982-1 · Imposition of excise tax on undistributed income of…
- 55.6001-1 · Notice or regulations requiring records, statements, and…
- 55.6011-1 · General requirement of return, statement, or list.
- 55.6060-1 · Reporting requirements for tax return preparers.
- 55.6061-1 · Signing of returns and other documents.
- 55.6065-1 · Verification of returns.
- 55.6071-1 · Time for filing returns.
- 55.6081-1 · Automatic extension of time for filing a return due under…
- 55.6091-1 · Place for filing Chapter 44 tax returns.
- 55.6091-2 · Exceptional cases.
- 55.6107-1 · Tax return preparer must furnish copy of return or claim…
- 55.6109-1 · Tax return preparers furnishing identifying numbers for…
- 55.6151-1 · Time and place for paying of tax shown on returns.
- 55.6161-1 · Extension of time for paying tax or deficiency.
- 55.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 · Penalties for understatement due to an unreasonable…
- 55.6694-3 · Penalty for understatement due to willful, reckless, or…
- 55.6694-4 · Extension of period of collection when tax return preparer…
- 55.6695-1 · Other assessable penalties with respect to the preparation…
- 55.6696-1 · Claims for credit or refund by tax return preparers.
- 55.7701-1 · Tax return preparer.