Treasury Regulations · 26 CFR
§ 157.6091-1. Place for filing returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6091
Cite as 26 CFR § 157.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6091
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 157 Excise tax on structured settlement factoring transactions
- Subpart B Procedure and Administration
Nearby sections
- § 157.6061-1 Signing of returns and other documents.
- § 157.6065-1 Verification of returns.
- § 157.6071-1 Time for filing returns.
- § 157.6081-1 Automatic extension of time for filing a return due under chapter 55.
- § 157.6091-1 Place for filing returns.
- § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 157.6151-1 Time and place for paying of tax shown on returns.
- § 157.6161-1 Extension of time for paying tax.