CFR›Title 26›Chapter I›Part 1›Subject Group Place for Filing Returns or Other Documents ContainsSections 1.6091-1–1.6091-4CorpusDaily eCFRDisplayed edition2026-11-03Last updated2026-11-03 Sections 1.6091-1 § 1.6091-1 Place for filing returns or other documents. 1.6091-2 § 1.6091-2 Place for filing income tax returns. 1.6091-3 § 1.6091-3 Filing certain international income tax returns. 1.6091-4 § 1.6091-4 Exceptional cases. Previous Personal Holding Companies Personal Holding Companies Next Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023 Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023