[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]