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Treasury Regulations · 26 CFR

§ 55.6091-1. Place for filing Chapter 44 tax returns.

In effect eCFR current as of October 15, 2026

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 § 55.6091-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
February 6, 1981 by T.D. 7767
Last amended
September 16, 2004 by T.D. 9156
Issued under
26 U.S.C. § 6091
Length
174 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 1

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]

Other regulations under § 6091

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9156 (69 FR 55746)
  2. Amended by T.D. 8180 (53 FR 6148)
  3. Amended (46 FR 15263)
  4. Issued by T.D. 7767 (46 FR 11282)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 55 Excise tax on real estate investment trusts and regulated investment companies
  3. Subpart C Procedure and Administration

Nearby sections