26 CFR § 1.6033-4
Required use of magnetic media for returns by organizations required to file returns under section 6033
June 25, 2020
The return of an organization that is required to be filed on magnetic media under §301.6033-4 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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