Reg. § 20.6091-2 Exceptional cases.

26 CFR § 20.6091-2eCFR, current through 2026-07-14

Notwithstanding the provisions of the Commissioner may permit the filing of the preliminary notice required by and the estate tax return required by 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]