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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESINDIVIDUAL SHARED RESPONSIBILITY PAYMENT FOR NOT MAINTAINING MINIMUM ESSENTIAL COVERAGE
TAX RETURNS OR STATEMENTS
Section 1.6011-5 - Required use of magnetic media for corporate income tax returns

26 C.F.R. § 1.6011-5

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Current through May 31, 2024
Section 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).

26 C.F.R. §1.6011-5

T.D. 9364, 72 FR 63810, Nov. 13, 2007