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Electronic Code of Federal Regulations

e-CFR data is current as of May 26, 2020

Title 26Chapter ISubchapter BPart 25 → §25.6091-2


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§25.6091-2   Exceptional cases.

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]

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