26 C.F.R. § 1.6011-5. - § 1.6011-5 Required Use of Magnetic Media for Corporate Income Tax Returns.

Current as of January 1, 1970

Section 1.6011-5 - § 1.6011-5 Required Use of Magnetic Media for Corporate Income Tax Returns.Section 1.6011-5 - § 1.6011-5 Required Use of Magnetic Media for Corporate Income Tax Returns.

Section 1.6011-4 - § 1.6011-4 Requirement of Statement Disclosing Participation in Certain Transactions by Taxpayers.Section 1.6011-6 - § 1.6011-6 [reserved]

§ 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]

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