Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 25.6091-2: -2 Exceptional cases.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER B—ESTATE AND GIFT TAXES
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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