# Treas. Reg. § 157.6091-1: Place for filing returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-157.6091-1>. Interprets 26 U.S.C. § 6091.

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.