Sec. 20.6091-2 Exceptional cases.

Notwithstanding the provisions of section 20.6091-1 the Commissioner may permit the filing of the preliminary notice required by section 20.6036-1and the estate tax return required by section 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 55743-55747, Sept. 16, 2004.]