26 C.F.R. § 1.6011-7. - § 1.6011-7 Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media.

Current as of January 1, 1970

Section 1.6011-7 - § 1.6011-7 Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media.Section 1.6011-7 - § 1.6011-7 Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media.

Section 1.6011-6 - § 1.6011-6 [reserved]Section 1.6011-8 - § 1.6011-8 Requirement of Income Tax Return for Taxpayers Who Claim the Premium Tax Credit Under Section 36b.

§ 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.

Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically.

[T.D. 9518, 76 FR 17528, Mar. 30, 2011]

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