§ 1.6037-2T - Required use of magnetic media for income tax returns of electing small business corporations (temporary).  


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  • 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).