[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6091-2]

[Page 682]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6091-2  Exceptional cases.

    Notwithstanding the provisions of Sec.  25.6091-1 the Commissioner 
may permit the filing of the gift tax return required by section 6019 in 
any internal revenue district.

[T.D. 6600, 27 FR 4987, May 29, 1962]