26 C.F.R. § 25.6091-2 Exceptional cases.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6091-2 Exceptional cases.
