---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA/ptVII"
level: "part"
label: "Part VII"
heading: "Place for Filing Returns or Other Documents"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch61-schA-ptVII"
sections_count: 1
---

# Part VII — Place for Filing Returns or Other Documents

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 61 — Information and Returns › Subchapter A — Returns and Records

## Sections

- [§6091. Place for filing returns or other documents](/usc/26/6091.md)