[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR55.6091-1]

[Page 405-406]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 55_EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED 
INVESTMENT COMPANIES--Table of Contents
 
                 Subpart C_Procedure and Administration
 
Sec. 55.6091-1  Place for filing Chapter 44 tax returns.

    Except as provided in Sec. 55.6091-2 (relating to exceptional 
cases):
    (a) In general. Chapter 44 tax returns shall be filed with the 
district director for the internal revenue district in which is located 
the principal place of business or principal office or agency

[[Page 406]]

of the real estate investment trust or regulated investment company.
    (b) Returns filed with service centers or by hand carrying. 
Notwithstanding paragraph (a) of this section, unless a return is filed 
by hand carrying, whenever instructions applicable to Chapter 44 tax 
returns provide that 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 an internal revenue district of such director) in accordance with 
paragraph (a) of this section.

[T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. 
Redesignated and amended by T.D. 8180, 53 FR 6148, Mar. 1, 1988]