26 C.F.R. § 25.6091-2

Current through November 30, 2024

Section 25.6091-2 - Exceptional cases

Notwithstanding the provisions of § 25.6091-1 the Commissioner may permit the filing of the gift tax return required by section 6019 in any local Internal Revenue Service office.

26 C.F.R. §25.6091-2

T.D. 6600, 27 FR 4987, May 29, 1962, as amended by T.D. 9156, 69 FR 55745 , Sept. 16, 2004