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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6091-2

§ 20.6091-2. Exceptional cases.

55 words·~1 min read·/us/cfr/t26/s§ 20.6091-2·

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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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  • T.D. 6600
  • T.D. 9156
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cites case law
§ 20.6091-2
Exceptional cases.
Treas. Dec.T.D. 6600
Treas. Dec.T.D. 9156
Cites 2Cited by 0 across 0 sources
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