[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6091-1]

[Page 681-682]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6091-1  Place for filing returns and other documents.

    (a) In general. If the donor is a resident of the United States, the 
gift tax return required by section 6019 shall be filed with the 
district director for the district in which the legal residence or 
principal place of business of the donor is located. If the donor is a 
nonresident (whether or not a citizen), and his principal place of 
business is located in an internal revenue district, the gift tax return 
shall be filed with the district director for the internal revenue 
district in which the donor's principal place of business is located.
    (b) Returns filed with service centers. Notwithstanding paragraph 
(a) of this section, unless a return is filed by hand carrying, whenever 
instructions applicable to gift tax returns provide that

[[Page 682]]

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 the district director (or with any person 
assigned the administrative supervision of an area, zone, or local 
office constituting a permanent post of duty within the internal revenue 
district of such director) in accordance with paragraph (a) of this 
section.
    (c) Returns of certain nonresidents. If the donor is a nonresident 
(whether or not a citizen), and he does not have a principal place of 
business which is located in an internal revenue district, the gift tax 
return required by section 6019, whether or not such return is made by 
hand carrying, shall be filed with the Internal Revenue Service Center, 
Philadelphia, Pennsylvania, or the Director of International Operations, 
Washington, DC, depending upon the place designated on the return form 
or in the instructions issued with respect to such form.

(Secs. 6091, 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 
26 U.S.C. 7805))

[T.D. 7012, 34 FR 7692, May 15, 1969, as amended by T.D. 7238, 37 FR 
28737, Dec. 29, 1972; 39 FR 797, Jan. 3, 1974; T.D. 7495, 42 FR 33726, 
July 1, 1977]