26 C.F.R. § 20.6091-2   Exceptional cases.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration

Browse Previous |  Browse Next

§ 20.6091-2   Exceptional cases.

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]

Browse Previous |  Browse Next






















chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com