{"data":{"id":"us/26-cfr-20.6091-2","jurisdiction":"us","citation":"26 CFR 20.6091-2","heading":"-2 Exceptional cases.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a157a8b769ac92c78c3ce6604e743ddaaebb587545b26a1dabd2ba2e7eb09afb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6091-1","next":"us/26-cfr-20.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}