§ 25.6091-2 Exceptional cases.
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
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.
[T.D. 6600, 27 FR 4987, May 29, 1962, as amended by T.D. 9156, 69 FR 55745, Sept. 16, 2004]
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