Title 26
SECTION 1.6011-5
1.6011-5 Required use of magnetic media for corporate income tax returns.
§ 1.6011-5 Required use of magnetic media for corporate income tax returns.The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See § 601.601(d)(2) of this chapter).
[T.D. 9364, 72 FR 63810, Nov. 13, 2007]