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Electronic Code of Federal Regulations
Title 26: Internal Revenue
§1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary).
For further guidance, see §1.6045-2 (a) through (g)(1).
(g)(2) Use of magnetic media. For information returns filed after December 31, 1996, see §301.6011-2T of this chapter for rules relating to filing information returns on magnetic media and for rules relating to waivers granted for undue hardship. For information returns filed prior to January 1, 1997, see §1.6045-2(g)(2).
[T.D. 8683, 62 FR 53060, Oct. 10, 1996]