1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 20
  5. subjgrp 10
  6. § 20.6091-2

View all text of Subjgrp 10 [§ 20.6001-1 - § 20.7101-1]

§ 20.6091-2 - Exceptional cases.

Notwithstanding the provisions of § 20.6091-1 the Commissioner may permit the filing of the preliminary notice required by § 20.6036-1 and the estate tax return required by § 20.6018-1 in any local Internal Revenue Service office.

[T.D. 6600, 27 FR 4986, May 29, 1962, as amended by T.D. 9156, 69 FR 55745, Sept. 16, 2004]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 20.6091-2