[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: 26CFR55.6091-2]

[Page 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. 55.6091-2  Exceptional cases.

    Notwithstanding the provisions of Sec. 55.6091-1, the Commissioner 
may permit the filing of any Chapter 44 tax return in any internal 
revenue district.