# Treas. Reg. § 25.6091-2: Exceptional cases.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.6091-2>. Interprets 26 U.S.C. § 6091.

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. 

[T.D. 6600, 27 FR 4987, May 29, 1962, as amended by T.D. 9156, 69 FR 55745, Sept. 16, 2004]