Treasury Regulations, Subchapter A, Sec. 1.6033-4T
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Sec. 1.6033-4T Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary)
The return of an organization that is required to be filed on magnetic media under §301.6033–4T 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]
