StacksVerified U.S. regulatory reference

26 CFR §20.6091-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.