Code of Federal Regulations · Section
§ 157.6091-1 — -1 Place For Filing Returns
26 C.F.R. § 157.6091-1
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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.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Time for filing returns and other documents26 U.S.C. § 6071
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General requirement of return, statement, or list26 U.S.C. § 6011
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Signing of returns and other documents26 U.S.C. § 6061
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Place for filing returns or other documents26 U.S.C. § 6091
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Extension of time for paying tax26 U.S.C. § 6161
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109