Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Information Returns |
§ 1.6037-2T - Required use of magnetic media for income tax returns of electing small business corporations (temporary).
Latest version.
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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).