Treasury Regulations (26 C.F.R.)
26 CFR § 20.6091-2
Exceptional cases.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 20.2207A-1 · Right of recovery of estate taxes in the case of certain…
- 20.2207A-2 · Effective date.
- 20.2208-1 · Certain residents of possessions considered citizens of the…
- 20.2209-1 · Certain residents of possessions considered nonresidents…
- 20.6001-1 · Persons required to keep records and render statements.
- 20.6011-1 · General requirement of return, statement, or list.
- 20.6011-4 · Requirement of statement disclosing participation in…
- 20.6018-1 · Returns.
- 20.6018-2 · Returns; person required to file return.
- 20.6018-3 · Returns; contents of returns.
- 20.6018-4 · Returns; documents to accompany the return.
- 20.6036-1 · Notice of qualification as executor of estate of decedent…
- 20.6036-2 · Notice of qualification as executor of estate of decedent…
- 20.6060-1 · Reporting requirements for tax return preparers.
- 20.6061-1 · Signing of returns and other documents.
- 20.6065-1 · Verification of returns.
- 20.6071-1 · Time for filing preliminary notice required by § 20.6036-1.
- 20.6075-1 · Returns; time for filing estate tax return.
- 20.6081-1 · Extension of time for filing the return.
- 20.6091-1 · Place for filing returns or other documents.
- 20.6091-2 · Exceptional cases.
- 20.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 20.6109-1 · Tax return preparers furnishing identifying numbers for…
- 20.6151-1 · Time and place for paying tax shown on the return.
- 20.6161-1 · Extension of time for paying tax shown on the return.
- 20.6161-2 · Extension of time for paying deficiency in tax.
- 20.6163-1 · Extension of time for payment of estate tax on value of…
- 20.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 20.6166-1 · Election of alternate extension of time for payment of…
- 20.6166A-1 · Extension of time for payment of estate tax where estate…
- 20.6166A-2 · Definition of an interest in a closely held business.
- 20.6166A-3 · Acceleration of payment.
- 20.6166A-4 · Special rules applicable where due date of return was…
- 20.6302-1 · Voluntary payments of estate taxes by electronic funds…
- 20.6314-1 · Duplicate receipts for payment of estate taxes.
- 20.6321 · Statutory provisions; lien for taxes.
- 20.6321-1 · Lien for taxes.
- 20.6323-1 · Validity and priority against certain persons.
- 20.6324-1 · Special lien for estate tax.
- 20.6324A-1 · Special lien for estate tax deferred under section 6166 or…