26 C.F.R. § 20.6091-2

Current through October 31, 2024

Section 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.

26 C.F.R. §20.6091-2

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