26 C.F.R. § 1.6011-5T Required use of magnetic media for corporate income tax returns (temporary).
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
tax returns or statements
§ 1.6011-5T Required use of magnetic media for corporate income tax returns (temporary).
