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e-CFR data is current as of July 6, 2020

Title 26Chapter ISubchapter APart 1 → §1.6011-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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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