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TREASURY REGULATIONS


Index  » Subchapter B  » Reg. 20.6091-2

Reg. 20.6091-2
Exceptional cases

January 14, 2024


§ 20.6091-1 « Browse » § 20.6107-1

See related I.R.C. 6091

Treas. Reg. § 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]
 

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