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Title 26: Internal Revenue
§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]