26 C.F.R. § 20.6091-2 Exceptional cases.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration
§ 20.6091-2 Exceptional cases.