§ 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or…
26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
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