U.S. Tax Law: Internal Revenue Code
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Internal Revenue Code

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USC Title 26 enacted through 2008

§ 6091. Place for filing returns or other documents

 
(a)
General rule
 
When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.
 
(b)
Tax returns
 
In the case of returns of tax required under authority of part II of this subchapter -
 
(1)
Persons other than corporations
 
(A)
General rule
 
Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary -
 
(i)
in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
 
(ii)
at a service center serving the internal revenue district referred to in clause (i),
 
as the Secretary may by regulations designate.
 
(B)
Exception
 
Returns of -
 
(i)
persons who have no legal residence or principal place of business in any internal revenue district,
 
(ii)
citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States,
 
(iii)
persons who claim the benefits of section 911 (relating to citizens or residents of the United States living abroad), section 931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources within Puerto Rico),
 
(iv)
nonresident alien persons, and
 
(v)
persons with respect to whom an assessment was made under section 6851(a) or 6852(a) (relating to termination assessments) with respect to the taxable year,
 
shall be made at such place as the Secretary may by regulations designate.
 
(2)
Corporations
 
(A)
General rule
 
Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary -
 
(i)
in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or
 
(ii)
at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
 
(B)
Exception
 
Returns of -
 
(i)
corporations which have no principal place of business or principal office or agency in any internal revenue district,
 
(ii)
corporations which claim the benefits of section 936 (relating to possession tax credit), and[FN 1]
 
So in original. Word "and" probably is superfluous.
 
(iii)
foreign corporations, and
 
(iv)
corporations with respect to which an assessment was made under section 6851(a) (relating to termination assessments) with respect to the taxable year,
 
shall be made at such place as the Secretary may by regulations designate.
 
(3)
Estate tax returns
 
(A)
General rule
 
Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary -
 
(i)
in the internal revenue district in which was the domicile of the decedent at the time of his death, or
 
(ii)
at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
 
(B)
Exception
 
If the domicile of the decedent was not in an internal revenue district, or if he had no domicile, the estate tax return required under section 6018 shall be made at such place as the Secretary may by regulations designate.
 
(4)
Hand-carried returns
 
Notwithstanding paragraph (1), (2), or (3), a return to which paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this paragraph, which is made to the Secretary by handcarrying shall, under regulations prescribed by the Secretary, be made in the internal revenue district referred to in paragraph (1)(A)(i), (2)(A)(i), or (3)(A)(i), as the case may be.
 
(5)
Exceptional cases
 
Notwithstanding paragraph (1), (2), (3), or (4) of this subsection, the Secretary may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary.
 
(6)
Alcohol, tobacco, and firearms returns, etc.
 
In the case of any return of tax imposed by section 4181 or subtitle E (relating to taxes on alcohol, tobacco, and firearms), subsection (a) shall apply (and this subsection shall not apply).








Tax Code (Internal Revenue Code) Section Index


U.S. GAAP by Codification Topic
 
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold


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Tax Code (Internal Revenue Code) Section Index




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