§ 20.6091-2 Exceptional cases.

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

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