Treasury Regulations (26 C.F.R.)

26 CFR § 25.6091-2 — Exceptional cases.

§ 25.6091-2 Exceptional cases.

Notwithstanding the provisions of § 25.6091-1 the Commissioner may permit the filing of the gift tax return required by section 6019 in any local Internal Revenue Service office.

[T.D. 6600, 27 FR 4987, May 29, 1962, as amended by T.D. 9156, 69 FR 55745, Sept. 16, 2004]

Last amended: 2026-04-13

Source: official text