CFR›Title 26›Chapter I›Part 157›Subpart B›26 CFR 157.6091-1 Citation26 CFR 157.6091-1CorpusDaily eCFRDisplayed edition2026-09-08Last updated2026-09-08 § 157.6091-1 Place for filing returns.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. Previous 157.6081-1 § 157.6081-1 Automatic extension of time for filing a return due under chapter 55. Next 157.6107-1 § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 157.6091-1 Place for filing returns.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.