26 CFR § 1.6011-5
Required use of magnetic media for corporate income tax returns
June 25, 2020
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).
[T.D. 9364, 72 FR 63810, Nov. 13, 2007]
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