26 C.F.R. § 1.6037-2T Required use of magnetic media for income tax returns of electing small business corporations (temporary).
Title 26 - Internal Revenue
The return of an electing small business corporation that is required to be filed on magnetic media under §301.6037–2T 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
information returns
§ 1.6037-2T Required use of magnetic media for income tax returns of electing small business corporations (temporary).