Treasury Regulations · 26 CFR
§ 58.6091-1. Place for filing tax returns under chapter 37 of the Internal Revenue Code.
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 § 58.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6091
- Length
- 148 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. Except as provided in paragraphs (b) and (c) of this section, stock repurchase excise tax returns required by § 58.6011-1(a) must be filed in accordance with the instructions applicable to such returns.
¶(b) Hand-carried returns. Notwithstanding paragraph (a) of this section, stock repurchase excise tax returns that are filed by hand carrying must be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service (IRS) office that serves the principal place of business, principal office, or agency of the taxpayer.
¶(c) Exceptional cases. Notwithstanding paragraph (a) of this section, the Commissioner may permit the filing of any stock repurchase excise tax return in any local IRS office.
¶(d) Applicability date. This section applies to stock repurchase excise tax returns required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 58 Stock repurchase excise tax
- Subpart B Procedure and Administration
Nearby sections
- § 58.6060-1 Reporting requirements for tax return preparers.
- § 58.6061-1 Signing of returns and other documents.
- § 58.6065-1 Verification of returns.
- § 58.6071-1 Time for filing returns.
- § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 58.6151-1 Time and place for paying of tax shown on returns.
- § 58.6694-1 Section 6694 penalties.