26 CFR § 25.6091-2 - Exceptional cases.

---
identifier: "/us/cfr/t26/s25.6091-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.6091-2 - Exceptional cases."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.6091-2"
section_name: "Exceptional cases."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---


# 25.6091-2 Exceptional cases.

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]