26 C.F.R. § 1.6037-2. - § 1.6037-2 Required Use of Electronic Form for Income Tax Returns of Electing Small Business Corporations.

Current as of January 1, 1970

Section 1.6037-2 - § 1.6037-2 Required Use of Electronic Form for Income Tax Returns of Electing Small Business Corporations.Section 1.6037-2 - § 1.6037-2 Required Use of Electronic Form for Income Tax Returns of Electing Small Business Corporations.

Section 1.6037-1 - § 1.6037-1 Return of Electing Small Business Corporation.Section 1.6038-1 - § 1.6038-1 Information Returns Required of Domestic Corporations With Respect to Annual Accounting Periods of Certain Foreign Corporations Beginning Before January 1, 1963.

§ 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.

(a) In general. The return of an electing small business corporation that is required to be filed electronically under § 301.6037-2 of this chapter must be filed in accordance with IRS revenue procedures, publications, forms, or instructions, including those posted electronically.

(b) Applicability date. The rules of this section apply to returns required to be filed for taxable years ending on or after December 31, 2023.

[T.D. 9972, 88 FR 11764, Feb. 23, 2023]

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