{"data":{"id":"us/26-cfr-25.6091-2","jurisdiction":"us","citation":"26 CFR 25.6091-2","heading":"-2 Exceptional cases.","body":"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.","path":["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"],"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":"28ffa77618d02c2cbc0e9248d32b18f8b20656fbc736b3e2e985d139ef412e3c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.6091-1","next":"us/26-cfr-25.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}