26 CFR 1.6011-5 – Required use of magnetic media for corporate income tax returns
Current as of: 2024 | Check for updates
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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).
