26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration
§ 20.6091-2 Exceptional cases.
26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California
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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