Treasury Regulations, Subchapter A, Sec. 1.6011-5T
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Sec. 1.6011-5T Required use of magnetic media for corporate income tax returns (temporary)
The return of a corporation that is required to be filed on magnetic media under §301.6011–5T of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions. (See §601.601(d)(2) of this chapter).
[T.D. 9175, 70 FR 2014, Jan. 12, 2005]
