Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
ax returns or statements |
§ 1.6011-5 - Required use of magnetic media for corporate income tax returns.
Latest version.
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§ 1.6011-5 Required use of magnetic media for corporate income tax returns.
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]