Code of Federal Regulations · Section

§ 25.6091-2 — -2 Exceptional Cases

26 C.F.R. § 25.6091-2

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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.

26 C.F.R. § 25.6091-1 26 C.F.R. § 25.6107-1

Authorizing Statute

Extension of time for filing returns
26 U.S.C. § 6081
Unified credit against estate tax
26 U.S.C. § 2010
Mode or time of collection
26 U.S.C. § 6302
Rules and regulations
26 U.S.C. § 7805
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Information returns of tax return preparers
26 U.S.C. § 6060
Valuation tables
26 U.S.C. § 7520
Disclaimers
26 U.S.C. § 2518
Identifying numbers
26 U.S.C. § 6109