Treasury Regulations · 26 CFR
§ 55.6091-2. Exceptional cases.
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 § 55.6091-2
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
- 54 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
Notwithstanding the provisions of § 55.6091-1, the Commissioner may permit the filing of any Chapter 44 tax return in any local Internal Revenue Service office.
[T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
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.
- Amended by T.D. 9156 (69 FR 55746)
- Amended by T.D. 8180 (53 FR 6148)
- Amended (46 FR 15263)
- Issued by T.D. 7767 (46 FR 11282)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart C Procedure and Administration
Nearby sections
- § 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 Chapter 44.
- § 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 for refund to taxpayer and must retain a copy or record.
- § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 55.6151-1 Time and place for paying of tax shown on returns.
- § 55.6161-1 Extension of time for paying tax or deficiency.