Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 73-11

1973-1 C.B. 591

Sec. 6091

IRS Headnote

The separate income tax returns of a group of corporations located in several Service Center regions may be filed with the Service Center in which the principal office of the managing corporation that keeps all the books and records is located; G.C.M. 9091 superseded.

Full Text

Rev. Rul. 73-11 /1/

The purpose of this Revenue Ruling is to update and restate the position set forth in G.C.M. 9091, X-1 C.B. 145 (1931), under the current statute and regulations. The question relates to the place for filing corporation income tax returns.

A group of corporations filing separate returns is managed by one of the corporations in the group. These corporations have offices and businesses in several Internal Revenue Service regions. However, the books and records of each corporation are kept in the office of the managing corporation. The income tax returns of all the corporations are prepared in the office of the managing corporation by employees of that corporation. The managing corporation owns from 94 to 100 percent of the stock of each corporation in the group.

The question presented is whether the returns for all of the corporations may be filed with the Service Center for the state in which the principal office of the managing corporation is located.

Section 1.6091-2(c) of the Income Tax Regulations provides that whenever instructions applicable to income tax returns provide that the returns be filed with an Internal Revenue Service Center, the returns must be so filed in accordance with the instructions. The instructions for Form 1120, U.S. Corporation Income Tax Return, direct corporations to file such forms with the Internal Revenue Service Center serving the state in which the corporation's principal place of business, office, or agency is located.

The principal office of a corporation is where the books and records of the corporation are kept. Since the books and records of all the corporations are kept in the principal office of the managing corporation, that office is the principal office of all the corporations in the group. Accordingly, the income tax returns of all the corporations may be filed with the Service Center for the state in which the principal office of the managing corporation is located.

G.C.M. 9091 is superseded since the position set forth therein is restated under current law in this Revenue Ruling.

/1/ Prepared pursuant to Rev. Proc. 67-6, 1967-1 C.B. 576.