Code of Federal Regulations · Section

§ 20.6091-2 — -2 Exceptional Cases

26 C.F.R. § 20.6091-2

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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.

26 C.F.R. § 20.6091-1 26 C.F.R. § 20.6107-1

Authorizing Statute

Extension of time for filing returns
26 U.S.C. § 6081
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Valuation tables
26 U.S.C. § 7520
Mode or time of collection
26 U.S.C. § 6302
Imposition and rate of tax
26 U.S.C. § 2001
Unified credit against estate tax
26 U.S.C. § 2010
Information returns of tax return preparers
26 U.S.C. § 6060
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109