1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Procedure and Administration
  6. 26 CFR § 20.6091-2
26 CFR § 20.6091-2
Exceptional cases
June 25, 2020
CFR

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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§ 20.6091-1 Place for filing returns or other documents
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§ 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

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