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Treasury Regulations · 26 CFR

§ 20.6091-2. Exceptional cases.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6091

Cite as 26 CFR § 20.6091-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 29, 1962 by T.D. 6600
Last amended
September 16, 2004 by T.D. 9156
Issued under
26 U.S.C. § 6091
Length
54 words · about 1 min to read
Cross-references
cites 0 Code sections and 3 regulations; cited by 0

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]

Other regulations under § 6091

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9156 (69 FR 55745)
  2. Issued by T.D. 6600 (27 FR 4986)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
  3. Procedure and Administration

Nearby sections